chapter 6 – expenditure accounts · 20 special education instruction ... the transportation...

Accounting Manual for Public School Districts

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Chapter 6 – 6-i Effective Date: 9-1-19

General Fund Expenditure Accounts Table of Contents

CHAPTER 6 – General Fund Expenditure Accounts

Table of Contents Page

INTRODUCTION ................................................................................................................. 1

General Fund Account Structure ...................................................................................... 1

Fund and Sub-Fund ............................................................................................................................... 2

Program and Revenue Codes ............................................................................................................ 2

Activity Codes .......................................................................................................................................... 2

Object Codes and NCES Object Codes .......................................................................................... 3

Location Codes ........................................................................................................................................ 3

PROGRAM-REVENUE DESCRIPTIONS .............................................................................. 5

GENERAL FUND EXPENDITURES .................................................................................... 11

Program Codes ................................................................................................................. 11

00 Regular Instruction ........................................................................................................................ 11

20 Special Education Instruction..................................................................................................... 11

30 Vocational Education Instruction ............................................................................................. 11

40 Skill Center Instruction ................................................................................................................. 11

50–60 Compensatory Education Instruction .............................................................................. 11

50–60 Compensatory Education Instruction (continued) ...................................................... 12

70 Other Instructional Programs .................................................................................................... 12

80 Community Services ...................................................................................................................... 12

90 Support Services ............................................................................................................................. 12

PROGRAM EXPENDITURE CODES .................................................................................. 13

00 Regular Instruction .................................................................................................... 13

01 Basic Education ............................................................................................................................... 13

02 Basic Education—Alternative Learning Experience ............................................................ 13

03 Basic Education—Dropout Reengagement .......................................................................... 13

20 Special Education Instruction ................................................................................... 14

21 Special Education—Supplemental—State ............................................................................ 15

22 Special Education—Infants and Toddlers—State ............................................................... 15

24 Special Education—Supplemental—Federal ........................................................................ 15

25 Special Education—Infants and Toddlers—Federal .......................................................... 15

26 Special Education—Institutions—State .................................................................................. 15

29 Special Education—Other—Federal ........................................................................................ 16

30 Vocational Education Instruction ............................................................................. 16


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31 Vocational—Basic—State ............................................................................................................ 16

34 Middle School Career and Technical Education—State ................................................... 16

38 Vocational—Federal ...................................................................................................................... 16

39 Vocational—Other Categorical ................................................................................................. 17

40 Skill Center Instruction .............................................................................................. 17

45 Skill Center—Basic—State .......................................................................................................... 17

46 Skill Center—Federal ..................................................................................................................... 17

47 Skill Center—Facility Upgrades ................................................................................................. 17

50–60 Compensatory Education Instruction ............................................................. 18

51 ESEA Disadvantaged—Federal .................................................................................................. 18

52 Other Title Grants Under ESEA—Federal ............................................................................... 18

53 ESEA Migrant—Federal ................................................................................................................ 19

54 Reading First—Federal ................................................................................................................. 19

55 Learning Assistance Program—State ...................................................................................... 19

56 State Institutions, Centers, and Homes—Delinquent ....................................................... 19

57 State Institutions—Neglected and Delinquent—Federal ................................................ 20

58 Special and Pilot Programs—State .......................................................................................... 20

59 Institutions—Juveniles in Adult Jails ....................................................................................... 20

61 Head Start—Federal ...................................................................................................................... 21

62 Math and Science—Professional Development—Federal ............................................... 21

64 Limited English Proficiency—Federal ...................................................................................... 21

65 Transitional Bilingual—State ...................................................................................................... 21

67 Indian Education—Federal—JOM ............................................................................................ 22

68 Indian Education—Federal—ED................................................................................................ 22

69 Compensatory—Other ................................................................................................................. 22

70 Other Instructional Programs ................................................................................... 22

71 Traffic Safety .................................................................................................................................... 22

73 Summer School ............................................................................................................................... 23

74 Highly Capable ................................................................................................................................ 23

75 Professional Development—State ........................................................................................... 23

76 Targeted Assistance—Federal ................................................................................................... 23

78 Youth Training Programs—Federal ......................................................................................... 24

79 Instructional Programs—Other ................................................................................................. 24

80 Community Services .................................................................................................. 24

81 Public Radio and Television ........................................................................................................ 24

86 Community Schools ...................................................................................................................... 25

88 Child Care .......................................................................................................................................... 25

89 Other Community Services ......................................................................................................... 26


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90 Support Services ......................................................................................................... 26

97 Districtwide Support ..................................................................................................................... 26

98 School Food Services .................................................................................................................... 26

99 Pupil Transportation ...................................................................................................................... 27

ACTIVITY EXPENDITURE CODES .................................................................................... 28

Activity Codes .................................................................................................................. 28

10 Administration ................................................................................................................................. 28

20 Instruction ......................................................................................................................................... 28

30 Instructional Support .................................................................................................................... 28

40 School Food Services .................................................................................................................... 28

50 Pupil Transportation ...................................................................................................................... 29

60 Maintenance and Operation ...................................................................................................... 29

70 Other Services ................................................................................................................................. 29

80 Debt Service ..................................................................................................................................... 29

90 Public Activities ............................................................................................................................... 29

10 Administration ............................................................................................................ 30

11 Board of Directors .......................................................................................................................... 30

12 Superintendent’s Office ............................................................................................................... 30

13 Business Office ................................................................................................................................ 30

14 Human Resources .......................................................................................................................... 30

15 Public Relations ............................................................................................................................... 31

20 Instruction ................................................................................................................... 31

21 Supervision ....................................................................................................................................... 31

22 Learning Resources ....................................................................................................................... 31

23 Principal’s Office ............................................................................................................................. 32

24 Guidance and Counseling ........................................................................................................... 33

25 Pupil Management and Safety .................................................................................................. 33

26 Health and Related Services ....................................................................................................... 33

27 Teaching ............................................................................................................................................ 34

28 Extracurricular .................................................................................................................................. 34

29 Payments to School Districts ..................................................................................................... 35

30 Instructional Support ................................................................................................. 35

31 Instructional Professional Development ................................................................................ 35

32 Instructional Technology ............................................................................................................. 35

33 Curriculum ........................................................................................................................................ 36

34 Professional Learning–State ....................................................................................................... 37

40 School Food Services ................................................................................................. 38


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41 Supervision ....................................................................................................................................... 38

42 Food .................................................................................................................................................... 38

44 Operations ........................................................................................................................................ 38

49 Transfers ............................................................................................................................................ 39

50 Pupil Transportation .................................................................................................. 39

51 Supervision ....................................................................................................................................... 39

52 Operations ........................................................................................................................................ 39

53 Maintenance .................................................................................................................................... 40

56 Insurance ........................................................................................................................................... 40

59 Transfers ............................................................................................................................................ 40

60 Maintenance and Operation ..................................................................................... 40

61 Supervision ....................................................................................................................................... 41

62 Grounds Maintenance .................................................................................................................. 41

63 Operation of Buildings ................................................................................................................. 41

64 Maintenance .................................................................................................................................... 41

65 Utilities ............................................................................................................................................... 42

67 Building and Property Security.................................................................................................. 42

68 Insurance ........................................................................................................................................... 43

70 Other Services ............................................................................................................. 43

72 Information Systems ..................................................................................................................... 43

73 Printing ............................................................................................................................................... 44

74 Warehousing and Distribution .................................................................................................. 44

75 Motor Pool........................................................................................................................................ 44

80 Debt Service ................................................................................................................ 45

83 Interest ............................................................................................................................................... 45

84 Principal ............................................................................................................................................. 45

85 Debt-Related Expenditures ......................................................................................................... 45

90 Public Activities .......................................................................................................... 45

91 Public Activities ............................................................................................................................... 45

OBJECT OF EXPENDITURE CODES .................................................................................. 46

NCES OBJECT CODES ....................................................................................................... 47

Object of Expenditure Code Description ...................................................................... 48

Object 0000 Debit Transfer ............................................................................................ 48

Object 1000 Credit Transfer ........................................................................................... 48

Object 2XXX Salaries—Certificated Employees ............................................................ 48

NCES Object Code Customization ................................................................................................. 48


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2110 – Salaries of Regular Certificated Employees .................................................................. 49

2120 – Salaries of Temporary Certificated Employees and Substitutes ........................... 50

2130 – Salaries for Time Outside the Contracted Teaching Day not Paid by Contract

.................................................................................................................................................................... 50

2140 – Salaries for Sabbatical Leave ............................................................................................. 50

2150 – Supplemental Contracts ...................................................................................................... 50

2160 – Other Salaries .......................................................................................................................... 51

2170 – Other Salaries – NBCT .......................................................................................................... 51

Object 3XXX Salaries—Classified Employees ............................................................... 51


3110 – Salaries of Regular Classified Employees ...................................................................... 52

3120 – Salaries of Temporary Classified Employees and Substitutes ............................... 52

3130 – Salaries for Time Outside the Work Day and Overtime Pay .................................. 53

3140 – Salaries for Sabbatical Leave ............................................................................................. 53

3150 – Supplemental Contracts ...................................................................................................... 53

3160 – Other Salaries .......................................................................................................................... 53

Object 4XXX Employee Benefits and Payroll Taxes ..................................................... 54

4212 – Group Insurance – Certificated Staff ............................................................................... 55

4213 – Group Insurance – Classified Staff ................................................................................... 55

4222 – Federally Mandated Insurance – Certificated Staff .................................................... 55

4223 – Federally Mandated Insurance – Classified Staff ........................................................ 55

4232 – Retirement Contributions – Certificated Staff ............................................................. 55

4233 – Retirement Contributions – Classified Staff ................................................................. 55

4242 – On-Behalf Payments – Certificated Staff ....................................................................... 55

4243 – On-Behalf Payments – Classified Staff ........................................................................... 55

4252 – Tuition Reimbursement – Certificated Staff ................................................................. 56

4253 – Tuition Reimbursement – Classified Staff ..................................................................... 56

4262 – Unemployment Compensation – Certificated Staff .................................................. 56

4263 – Unemployment Compensation – Classified Staff ....................................................... 56

4272 – Workers’ Compensation – Certificated Staff ................................................................ 56

4273 – Workers’ Compensation – Classified Staff .................................................................... 56

4282 – Health Benefits – Certificated Staff.................................................................................. 56

4283 – Health Benefits – Classified Staff ...................................................................................... 56

4292 – Other Employee Benefits – Certificated Staff .............................................................. 56

4293 – Other Employee Benefits – Classified Staff .................................................................. 56

Object 5XXX Supplies, Instructional Resources, and Non-capitalized Items ........... 57


5610 – General Supplies: Instructional and Non-instructional Resources ....................... 58


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5626 – Motor Vehicle Fuels .............................................................................................................. 58

5630 – Food ............................................................................................................................................ 58

5640 – Books and Periodicals .......................................................................................................... 59

5650 – Supplies – Technology Related ......................................................................................... 59

Object 6XXX (Not Used) ................................................................................................. 59

Object 7XXX Purchased Services.................................................................................... 59


73XX – Purchased Services – Professional and Technical ........................................... 62

7310 – Office and Administrative Services .................................................................................. 62

7311 – Election Fees ............................................................................................................................ 62

7320 – Professional Educational Services .................................................................................... 62

7321 – Contracted Teachers ............................................................................................................. 63

7322 – Contracted Educational Staff Associates ....................................................................... 63

7330 – Employee Training and Development Services .......................................................... 63

7340 – Other Professional Services ................................................................................................ 63

7341 – Legal Services for District Support .................................................................................. 63

7342 – Audit Services .......................................................................................................................... 63

7343 – Other Legal Services ............................................................................................................. 64

7350 – Technical Services .................................................................................................................. 64

7351 – Data Processing and Coding Services ............................................................................ 64

7352 – Other Technical Services ..................................................................................................... 64

74XX – Purchased Services – Property .......................................................................... 64

7410 – Utility Services ......................................................................................................................... 64

7420 – Cleaning Services ................................................................................................................... 65

743X – Repairs and Maintenance Services .................................................................................. 65

7431 – Non-Technology-Related Repairs and Maintenance ............................................... 65

7432 – Technology Related Repairs and Maintenance .......................................................... 65

744X – Rentals ....................................................................................................................................... 65

7441 – Rentals of Land and Buildings ........................................................................................... 65

7442 – Rentals of Equipment and Vehicles ................................................................................. 65

7443 – Rentals of Computers and Related Equipment........................................................... 66

7450 – Contractor Services ............................................................................................................... 66

7490 – Other Purchased Property Services ................................................................................. 66

75XX – Other Purchased Services .................................................................................. 66

751X – Purchased Services – Student Transportation Services ........................................... 66

7511 – Student Transportation Purchased From Another School District or ESD ........ 67

7512 – Student Transportation Purchased From an LEA or SEA Out-of-State .............. 67

7519 – Student Transportation Services Purchased From Another Source .................... 67


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7520 – Insurance Premiums ............................................................................................................. 67

7530 – Communications .................................................................................................................... 67

7540 – Advertising ............................................................................................................................... 68

7550 – Printing and Binding ............................................................................................................. 68

756X – Tuition ........................................................................................................................................ 68

7565 – Tuition Paid to Postsecondary Schools .......................................................................... 68

7569 – Tuition – Other ........................................................................................................................ 68

7570 – Food Service Management ................................................................................................ 69

7580 – Registration and Entrance Fees ........................................................................................ 69

759X – Interagency Purchased Services ....................................................................................... 69

7591 – Services Purchased From Another School District or ESD ...................................... 69

7592 – Services Purchased From Another LEA or SEA Out-of-State ................................. 69

762X – Energy ........................................................................................................................................ 70

7621 – Natural Gas .............................................................................................................................. 70

7622 – Electricity ................................................................................................................................... 70

7623 – Bottled Gas ............................................................................................................................... 70

7624 – Oil ................................................................................................................................................ 70

7625 – Coal ............................................................................................................................................. 70

7629 – Other Energy ........................................................................................................................... 70

78XX – Debt Service and Fees ........................................................................................ 70

7810 – Dues and Fees ......................................................................................................................... 70

7820 – Settlements and Judgements Against the School District ...................................... 71

783X – Debt-Related Expenditures and Expenses .................................................................... 71

7831 – Redemption of Principal ...................................................................................................... 71

7832 – Interest on Long-Term Debt .............................................................................................. 71

7833 – Bond Issuances and Other Debt-Related Costs.......................................................... 71

7835 – Interest on Short-Term Debt ............................................................................................. 71

79XX – Other Items .......................................................................................................... 72

7950 – Special Items ............................................................................................................................ 72

7960 – Extraordinary Items ............................................................................................................... 72

Object 8XXX Travel .......................................................................................................... 72


8580 – Travel, Meals, and Lodging ................................................................................................ 73

Object 9XXX Capital Outlay ............................................................................................ 74

97XX – Property ............................................................................................................... 75

9710 – Land and Improvements ..................................................................................................... 75

9720 – Buildings.................................................................................................................................... 75

973X – Equipment ............................................................................................................ 76


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9731 – Machinery ................................................................................................................................. 76

9732 – Vehicles ..................................................................................................................................... 76

9733 – Furniture and Fixtures .......................................................................................................... 77

9734 – Technology-Related Hardware ......................................................................................... 77

9735 – Technology Software ............................................................................................................ 77

9739 – Other Equipment ................................................................................................................... 77

99XX – Other Items .......................................................................................................... 77

9950 – Special Items ............................................................................................................................ 77

9960 – Extraordinary Items ............................................................................................................... 78

TRANSFER OBJECTS OF EXPENDITURE ......................................................................... 78

School Food Services Series—41 through 44 ............................................................................ 79

Pupil Transportation Series—51 through 56 .............................................................................. 79

Activity 64 Maintenance .................................................................................................................... 79

Activity 72 Information Systems ..................................................................................................... 80

Activity 73 Printing ............................................................................................................................... 80

Activity 74 Warehousing and Distribution .................................................................................. 80

Activity 75 Motor Pool ........................................................................................................................ 80

The School District Accounting Manual by Office of Superintendent of Public Instruction

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Chapter 6 – 6-1 Effective Date: 9-1-19

General Fund Expenditure Accounts

INTRODUCTION

This chapter illustrates the subsidiary expenditure account structure and contains the

listing of expenditure accounts for the school district’s General Fund. Because

expenditure account structures and account numbers are not uniform for all funds,

this chapter is dedicated to the General Fund.

The user can find expenditure information on other funds by referring to other

chapters dedicated to that purpose. Information about the Capital Projects Fund and

the Transportation Vehicle Fund Accounting is found in Chapter 10; Debt Service Fund

Accounting is Chapter 11; The Associated Student Body (ASB) Fund is Chapter 12; and

Fiduciary Activity is Chapter 13.

In each fund, subsidiary expenditure accounts are summarized in General Ledger

Account 530 Expenditures and controlled by establishing estimates in Account 900

Appropriations for Expenditures.

Each district shall maintain general ledger accounts that show the amount

appropriated and the amount expended. The purpose of this requirement is to guard

against the creation of liabilities in excess of the appropriations approved by the

board of directors. General ledger accounts are also provided for the purpose of

creating a formal accounting record of encumbrances. At the end of the year,

outstanding encumbrances are closed to Account 820 Committed to Encumbrances.

At the start of the next fiscal year, encumbrances should be reestablished, if still valid

(GASB Cod. Sec. 1700.128). See Chapter 7 General Journal Entries for recording

illustrations and the Administrative, Budgeting and Financial Reporting (ABFR)

Handbook for the note disclosures required.

General Fund Account Structure

The account structure for general fund expenditures is summarized in the following

table format: Fund – Sub-Fund – Program – Activity – Object/NCES Object – Location:

The General Fund Account Structure for Revenues and Expenditures

Fund /

Sub-Fund

GL

Code Program Revenue Activity

Object/

NCES Location

1 / 1 530 2 2 1 / 3 4

1 / 1 960 2 2


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Fund and Sub-Fund

For reporting purposes to OSPI, the Fund segment is a single integer. Beginning in

fiscal year 2018–19, a local revenue sub-fund of its general fund is established to

account for the financial operations of a school district that are paid from local

revenues per RCW 28A.320.330. The Sub-Fund element was added to the account

code structure and is also a single integer.

Beginning in fiscal year 2019–20 the Fund and Sub-Fund segment will be combined

for F-196 reporting purposes and the two-digit segment will be reported to OSPI.

The sub-fund represents a sub-set of the General Fund and is only applicable to

revenues 960 and 965 and expenditures 530, 535, and 536. There is only one General

Fund Balance Sheet; but the sub-fund concept will be segregated on the Statement

of Revenues, Expenditures, and Changes in Fund Balance in a subsidiary financial

statement to report the Sub-Fund Activities to OSPI. The sub-fund concept is

described in the Introduction section at the beginning of the Accounting Manual.

Program and Revenue Codes

The program codes classify revenues and expenditures into the plan of activities and

procedures designed to accomplish a predetermined set of objectives. Eight broad

areas are identified in this chapter intended to capture similar instructional services

delivered to public schools: Regular Instruction; Special Education; Vocational

Education; Skill Centers; Compensatory Education; Other Instructional Programs;

Community Services; and Support Services. Specific programs are described later in

this chapter.

Revenue codes are explained in Chapter 5: The first two digits of a revenue code

reflects the source of the funds; the program code is represented in the last two

digits of the revenue codes. The table below is a cross-reference for program codes

to revenues.

Activity Codes

The activity describes the function for which a service or material object is acquired.

The activities of a school district are classified into nine broad areas: Administration;

Instruction; Instructional Support; School Food Services; Pupil Transportation;

Maintenance and Operation; Other Services; Debt Service; and Public Activities.

Activities are described later in this chapter.


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Object Codes and NCES Object Codes

Object codes are used to describe the service or commodity obtained as the result

of a specific expenditure. Beginning in fiscal year 2019–20, school districts will

report expenditures using a four digit Object Code to OSPI.

Object of expenditures are classified by the first integer into nine broad areas used

in school district accounting:

(0) Debit Transfer

(1) Credit Transfer

(2) Salaries—Certificated Employees

(3) Salaries—Classified Employees

(4) Employee Benefits and Payroll Taxes

(5) Supplies, Instructional Resources, and Non-capitalized Items

(7) Purchased Services

(8) Travel

(9) Capital Outlay

The object code is further classified by a specific three-digit code. These three-

digit codes are modelled after National Center for Education Statistics (NCES)

object codes to provide detailed expenditure information necessary for federal

reporting and comparability across districts. The four-digit object codes are

described later in this chapter.

Location Codes

Location codes permit expenditures to be segregated to educational sites. Beginning

in fiscal year 2019–20, school districts will report expenditure information using

approved, four-digit Location Codes to OSPI on the F-196. If the school district’s

accounting software does not contain four-digits in its location code segment,

districts must create cross-walks to upload information for F-196 reporting.

In general, the approved location codes are provided to school districts by OSPI to

support the flow of education-related information back to the state. The location

codes are commonly used by school districts in other fiscal reporting platforms

including personnel and enrollment reporting. For the purpose of reporting

expenditure information to OSPI, the approved location codes are classified into two

broad categories:


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K–12 Instructional: locations that record student enrollment counts from P-

223 and other Enrollment Reports.

Non-Instructional: locations that do not record student enrollment such as

district administration, maintenance facilities, and bus barns.

Allocating Non-Instructional Costs to Instructional Locations

Under the Every Student Succeeds Act (ESSA), Section 1111 (h), the state must

produce annual reports on the per-pupil expenditures of federal, state, and local

funds for each school district and for each school in the state. The reporting

requirements prescribe district-level, non-instructional location costs be allocated to

the school level to provide uniformed results.

Non-Instructional cost allocation should begin at the school district level. At year

end, school districts should evaluate specific non-instructional expenditures and

allocate those expenditures to the applicable school locations. For example, if the

district has itinerant staff expenditures in a non-instructional location, and the staff

works in three of the district’s eight school locations, the district should consider

allocating the itinerant expenditures to only the three school locations they visit. The

allocation of costs to the three school sites can be based on a methodology

designed to attribute those costs to the school level in a uniformed manner such as

a per-pupil served by location. If a school district identifies other program-specific

expenditures in non-instructional locations, the district should assign those costs to

the appropriate school locations that provide the program. For example, if the school

district has CTE director expenditures in a non-instructional location, those program-

related expenditures should be allocated to the appropriate school locations served

by the program.

Other non-instructional expenditures, such as the superintendent’s office, the

business office, and human resources can be allocated to instructional locations in a

uniformed methodology such as AAFTE at each school.

Non-instructional expenditures submitted on the annual F-196 will be allocated by

OSPI to instructional locations using similar uniformed methodologies.


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PROGRAM-REVENUE DESCRIPTIONS

Program Description Revenues Description

Regular Instruction

01 Basic Education 7301 Nonhigh Participation

02 Basic Education—Alternative

Learning Experience

03 Basic Education—Dropout

Reengagement

Special Education Instruction

21 Special Education—

Supplemental—State

3121 Basic Education Redirection

4121

Special Education

4321

7121

6121

6221

6321

8521

22 Special Education—Infants and

Toddlers—State

2122

Special Education—Infants and

Toddlers

4122

4322

6122

6222

6322

7122

8522

24 Special Education—

Supplemental—Federal

6124

Special Education—Supplemental 6224

6324


Toddlers—Federal


Toddlers—Federal 6225

6325

26 Special Education—Institutions—

State

4126 State Institutions—Special

Education 4326

29 Special Education—Other—

Federal 5329

Impact Aid—Special Education

Funding


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Vocational Education Instruction

31 Vocational—Basic—State

2131 Secondary Vocational

Education—Tuition and Fees

2231

Secondary Vocational

Education—Sales of Goods,

Supplies, and Services

7131 Vocational Education

34 Middle School Career and

Technical Education—State

38 Vocational—Federal

6138

Secondary Vocational Education 6238

6338

39 Vocational—Other Categorical

Skill Center Instruction

45 Skill Center—Basic—State

2145 Skill Center—Tuition and Fees

2245 Skill Center—Sales of Goods,

Supplies, and Services

7145 Skill Center

46 Skill Center—Federal

6146

Skill Center 6246

6346

47 Skill Center—Facility Upgrades 7147 Skill Center—Facility Upgrades

Compensatory Education Instruction

51 ESEA Disadvantaged—Federal

6151

Disadvantaged 6251

6351

52 Other Title Grants Under ESEA—

Federal

6152

School Improvement 6252

6352

53 ESEA Migrant—Federal

6153

Migrant 6253

6353

54 Reading First—Federal

6154

Reading First 6254

6354

55 Learning Assistance Program—

State 4155 Learning Assistance

56 State Institutions, Centers, and

Homes—Delinquent

4156 State Institutions, Centers, and

Homes—Delinquent

4356 State Institutions—Centers and

Homes


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57 State Institutions—Neglected and

Delinquent—Federal

6157 Institutions—Neglected and

Delinquent 6257

6357

58 Special and Pilot Programs—State 4158

Special and Pilot Programs 4358

59 Institutions—Juveniles in Adult

Jails 4159

Institutions—Juveniles in Adult

Jails

61 Head Start—Federal

6161

Head Start 6261

6361

62 Math and Science—Professional

Development—Federal

6162 Math and Science—Professional

Development 6262

6362

64 Limited English Proficiency—

Federal

6164

Limited English Proficiency 6264

6364

65 Transitional Bilingual—State 4165

Transitional Bilingual 4365

67 Indian Education—Federal—JOM

6167

Indian Education—JOM 6267

6367

68 Indian Education—Federal—ED

6168

Indian Education—ED 6268

6368

69 Compensatory—Other

Other Instructional Programs

71 Traffic Safety

2171 Traffic Safety—Education Fees

4171 Traffic Safety Education—Inactive

Account

73 Summer School 2173 Summer School—Tuition and

Fees

74 Highly Capable 4174 Highly Capable

75 Professional Development—State

76 Targeted Assistance—Federal

6176

Targeted Assistance 6276

6376

78 Youth Training Programs—

Federal

6178

Youth Training Programs 6278

6378

79 Instructional Programs—Other


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Community Services

81 Public Radio and Television

86 Community Schools 2186 Community School—Tuition and

Fees

88 Child Care

2188 Child Care—Tuition and Fees

4188

Child Care

4388

6188

6288

6388

8188

89 Other Community Services

2289

Other Community Services

6189

6289

6389

7189

8189

Support Services

97 Districtwide Support 7197 Support Services

98 School Food Services

2298

School Food Services

4198

4398

6198

6298

6398

6998

7198

8198

99 Pupil Transportation

4199 Transportation—Operations

4499 Transportation—Depreciation

4399

Transportation

6199

6299

6399

7199

8199


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Other Revenue Accounts

1000 Local Support Tax

No specific Programs assigned to these

revenue codes.

1100 Local Property Tax

1300 Sale of Tax Title Property

1400 Local In Lieu of Taxes

1500 Timber Excise Tax

1600 County-Administered Forests

1900 Other Local Taxes

2000 Local Support Non-tax


revenue codes.

2100 Tuition and Fees—Unassigned

2200 Sales of Goods, Supplies, and

Services—Unassigned

2300 Investment Earnings

2400 Interfund Loan Interest Earnings

2500 Gifts, Grants, and Donations

2600 Fines and Damages

2700 Rentals and Leases

2800 Insurance Recoveries

2900 Local Support Non-Tax—

Unassigned

2910 E-Rate

3000 State Revenue—General Purpose


revenue codes.

3100 Apportionment

3300 Local Effort Assistance

3600 State Forests

3900 Other State General Purpose—

Unassigned

4000 State Revenue—Special Purpose


revenue codes.

4100 Special Purpose—Unassigned

4130 State Matching—Paid Direct to

District (CPF)

4230 State Matching—Paid Direct to

Contractor (CPF)

4300 Other State Agencies—

Unassigned


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5000 Federal Revenue—General Purpose


revenue codes.

5200 General Purpose Direct Federal

Grants—Unassigned

5300 Impact Aid—Maintenance and

Operations

5400 Federal in Lieu of Taxes

5500 Federal Forests

5600 Qualified Bond Interest Credit—

Federal

6000 Federal Revenue—Special Purpose


revenue codes.

6100 Special Purpose—OSPI

Unassigned

6200 Direct Special Purpose Grants

6300 Federal Grants Through Other

Entities—Unassigned

6310 Medicaid Administrative Match

7000 Revenues From Other School Districts

No specific Programs assigned to this

revenue code. 7100

Program Participation—

Unassigned

8000 Revenues From Other Entities


revenue codes.

8100 Governmental Entities

8200 Private Foundations

8500 Educational Service Districts

9000 Other Financing Source Accounts

No specific Programs assigned to these other

financing source codes.

9100 Sale of Bonds

9200 Sale of Real Property

9300 Sale of Equipment

9400 Compensated Loss of Capital

Assets

9500 Long-Term Financing

9600 Sale of Refunding Bonds

9900 Transfers – Redirection of

Apportionment

9901 Transfers – Other Resources


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GENERAL FUND EXPENDITURES

Program Codes

00 Regular Instruction

01 Basic Education

02 Basic Education—Alternative Learning Experience

03 Basic Education—Dropout Reengagement

20 Special Education Instruction

21 Special Education—Supplemental—State

22 Special Education—Infants and Toddlers—State

24 Special Education—Supplemental—Federal

25 Special Education—Infants and Toddlers—Federal

26 Special Education—Institutions—State

29 Special Education—Other—Federal

30 Vocational Education Instruction


34 Middle School Career and Technical Education—State



40 Skill Center Instruction



47 Skill Center—Facility Upgrades

50–60 Compensatory Education Instruction


52 Other Title Grants Under ESEA—Federal



55 Learning Assistance Program—State


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50–60 Compensatory Education Instruction (continued)

56 State Institutions, Centers, and Homes—Delinquent

57 State Institutions—Neglected and Delinquent—Federal

58 Special and Pilot Programs—State

59 Institutions—Juveniles in Adult Jails


62 Math and Science—Professional Development—Federal

64 Limited English Proficiency—Federal

65 Transitional Bilingual—State




70 Other Instructional Programs

71 Traffic Safety

73 Summer School

74 Highly Capable



78 Youth Training Programs—Federal


80 Community Services


86 Community Schools

88 Child Care


90 Support Services

97 Districtwide Support




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PROGRAM EXPENDITURE CODES

Educational programs consist of activities of a school district which are directly

involved in the instruction and education of students.

00 Regular Instruction

01 Basic Education

Record expenditures to provide free appropriate kindergarten through twelfth

grade public education to pupils, which shall include instruction in reading,

language arts, mathematics, social studies, science, music, art, health, physical

education, industrial arts, and other subjects and activities, deemed appropriate by

the school district.

(Reference: RCW 28A.150.210 and 28A.150.220.)

02 Basic Education—Alternative Learning Experience

Record expenditures providing basic education to students claimed for state

apportionment under the provision of WAC 392-121-182 Alternative Learning

Experience. This would include expenditures for providing basic education to those

students that are enrolled in an on-line program as defined in WAC 392-502-010.

Expenditures are allowed in Activity 32 Instructional Technology within this

program only to the extent that they are directly related to the ALE program.

Examples of allowable expenditures for this program are computers and related

hardware necessary to run the program, software and software licenses, and other

charges that are directly attributable to the program.

(Reference: RCW 28A.150.262, WAC 392-121-182, WAC 392-502-010, Chapter 37,

Laws of 2010 1st Special Session, ¶501(1)(p).)

03 Basic Education—Dropout Reengagement

Record expenditures providing basic education to students, claimed for state

apportionment under the provision of ESSHB 1418, for a statewide dropout

reengagement system to provide appropriate educational opportunities and

access to services for students age sixteen to twenty-one who have dropped out of


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high school or are not accumulating sufficient credits to reasonably complete a

high school diploma in a public school before the age of twenty-one.

(Reference: RCW 28A.175.100, 28A.175.105 through 28A.175.115.)

20 Special Education Instruction

Program expenditure type 20 includes the series of programs for the education of

eligible special education students.

Record in these programs the excess cost expenditures for providing special

education and related services to special education-eligible students.

“Excess costs” are those expenditures for special education and related services for

special education students that exceed the amount needed to provide a basic

education to those students. Basic education costs are to be recorded in Program 01

Basic Education.

An “eligible special education student” means a student receiving specially designed

instruction in accordance with a properly formulated individualized education

program (IEP).

Special education students are individuals classified as developmentally delayed,

intellectually disabled, multi-disabled, deaf-blind, hearing impaired, deaf,

communication disordered, visually disabled, emotionally or behaviorally disabled,

orthopedically impaired, health impaired, specific learning disabled, autistic, or traumatic

brain injured who, by reason thereof, require special education and related services.

Beginning with the 2007–08 school year, districts are subject to the Washington State

Excess Cost Method (WSECM).

The WSECM relies on each school district’s Federal Child Count Report–Implementation

of Least Restrictive Environment, to determine the amount of service provided to special

education students outside the regular classroom.

The WSECM assumes that:

Special education students receive their appropriate share of basic education

support from basic education staff when served in the regular classroom.

When special education students are served outside the regular classroom, basic

education dollars follow them to partially support the special education services.


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21 Special Education—Supplemental—State

Record special education expenditures funded by state and other sources. Include

preschool special education expenditures. Also include expenses for providing

home hospital services per WAC 392-172A-02100 and Medicaid school-based

healthcare services for eligible special education students.

22 Special Education—Infants and Toddlers—State

Record expenditures for providing early intervention services to all children with

disabilities from birth through age two. School districts provide or contract for early

intervention services in partnership with local birth through two lead agencies and

birth through two providers. Once a child reaches age three, record Individual

Education Plan (IEP) expenditures in Program 21 Special Education—Supplemental—

State.

(Reference: RCW 28A.155.065.)

24 Special Education—Supplemental—Federal

Record special education excess cost expenditures for federal grants under the

Individuals with Disabilities Education Act (IDEA). Federally funded portions of the

safety net awards (revenue code 6124) should be reflected in program 24

expenditures.

IDEA resources are intended to supplement and, to the extent practicable, increase

the level of state and local moneys expended for the education of special

education students and in no case to supplant such state and local funds.

25 Special Education—Infants and Toddlers—Federal

Record expenditures for providing early intervention services to all children with

disabilities from birth through age two, under Part C of the Individuals with

Disabilities Education Act.

26 Special Education—Institutions—State

Record special education expenditures for conducting approved education

programs for students in state residential institutions for the disabled or

emotionally disturbed.


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29 Special Education—Other—Federal

Record special education federal excess cost expenditures (see definition under

Program 24 above) for non-designated federal special education sources. An

example of this is the 8003(d) portion of impact aid.

30 Vocational Education Instruction

Record the direct expenditures incurred for operating vocational education secondary

programs approved by OSPI.


Record expenditures for work skills programs that have been approved for funding

by OSPI, including state or local match requirements for federal vocational grants.

Vocational work skills include, but are not limited to, family and consumer sciences

education, business education, marketing education, agriculture education, health

occupations education, trade and industrial education, technology education, and

career education.

(Reference: RCW 28A.150.220.)

34 Middle School Career and Technical Education—State

Record expenditures for OSPI approved Career and Technical Education programs

provided to middle school (grades 7 & 8) students.

(Reference: 2007–09 State Biennial Operating Budget, Section 513(10).)


Record expenditures from federal grants to assist school districts in providing

improved educational programs that lead to academic and occupational skills to

work in a technologically advanced society.

(Reference: Carl D. Perkins Career and Technical Education Improvement Act of

2006.)


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Record expenditures for vocational education programs for secondary students

funded by categorical sources that are not identified with a specific program number

in the 30 series.

40 Skill Center Instruction

Record direct expenditures incurred for operating a skill center program approved by

OSPI.

The skill center is encouraged to direct charge expenditures such as insurance and

items related to grounds and maintenance.


Record expenditures for secondary vocational skill center programs that have been

approved for funding by OSPI, including state or local match requirements for

federal vocational grants. Teacher salaries and other curricular expenditures should

be charged to this program. The skill center program director should be charged

to Activity 23 Principal’s Office.



improved educational programs that lead to academic and occupational skills to

work in a technologically advanced society through the use of a skill center.

(Reference: 20 USC 2301–2465 and 34 CFR 401.)

47 Skill Center—Facility Upgrades

Record expenditures for a separate minor repair and maintenance capital account on

facilities constructed or renovated with state funding. The use of these funds are a

supplement for specific renovations, repairs, and maintenance purposes. Financial

resources used for this purpose may not replace routine annual preventive

maintenance expenditures included in Program 45, Skill Center–Basic–State.

(Reference: SSB 5644)


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50–60 Compensatory Education Instruction

Programs designed to assist student participation in the regular instruction programs.


Record expenditures for federal grant programs approved by OSPI to assist

districts in providing services to educationally deprived children living in low-

income areas. Also record expenditures from federal entitlement grants under

ESEA Title I, Part D, subpart 2, local institutions to assist school districts providing

services to children under 18 years of age who have been placed in local detention

centers and group homes. Schools identified for supplemental services under

school improvement should report expenditures for services to students from low

socio-economic families. Specific programs include, but are not limited to, the

following:

Title I, Part A—Basic (includes Title I, Part A set aside for neglected and

delinquent in Part D, subpart 2)

Title I, Part B, 3—Even Start

Title I, Part G—Advanced Placement

Title X, Part C—McKinney-Vento Homeless Assistance Act, Subtitle B

(Reference: 20 USC 6301–6323, Every Student Succeeds Act, Title I, Parts A, B, F,

and G; Title X; 34 CFR 200; RCW 28A.300.070; and chapter 392-163 WAC.)

NOTE: ESEA Title I, Part D, subpart 1 expenditures are recorded under program 57.

52 Other Title Grants Under ESEA—Federal

Record expenditures from federal grants designed to assist school districts in

improving the quality of education. Specific programs include, but are not limited

to, the following:

Title II, Part A—State Grants for Improving Teacher Quality

Title II, Part D (1), (2), and (3)—Educational Technology

Title IV, Part A—Safe and Drug-Free Schools

Title IV, Part A—Community Service for Expelled Students

Title IV, Part B—21st Century Learning Centers

Title V, Part B (1) and (2)—Rural and Low Income Schools

(Reference: Every Student Succeeds Act.)


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Record expenditures for federal grant programs to assist districts in providing

services to migratory children age 3 through 21, or until graduation, of migratory

agricultural workers or of migratory fishers who have moved from one school

district to another during the past 36 months to obtain temporary or seasonal

employment in agriculture, fishing, or related food-processing activities.

(Reference: Every Student Succeeds Act, Title I, Part C; 34 CFR 206, RCW

28A.300.070, chapter 392-164 WAC.)


Record expenditures from federal grants to assist school districts in establishing K–3

reading programs that are based on scientifically based reading research, to provide

professional development to teachers in using scientifically based reading research,

programs, and assessments, to strengthen coordination among schools, early

literacy, and family literacy programs.

(Reference: No Child Left Behind, Title I, Part B[1].)

55 Learning Assistance Program—State

Record expenditures for state-funded assistance to students who are deficient in

basic skills achievement in reading, mathematics, and language arts.

(Reference: RCW 28A.165.010 through 28A.165.090; chapter 392-162 WAC.)

56 State Institutions, Centers, and Homes—Delinquent

Record expenditures for the following:

State group homes for delinquent youth—Educational programs provided

by local school districts in facilities financed by the Division of Juvenile

Rehabilitation of DSHS to house adjudicated youth 24 hours a day.

Juvenile parole learning centers—Education provided under the guidance of

local school districts in facilities for adjudicated youth funded by the

Division of Juvenile Rehabilitation of DSHS.


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County detention centers—Education in facilities maintained for treatment

and education of juveniles who have been placed under protective custody

or have committed a criminal offense.

State institutions for delinquent youth—Education in facilities established by

DSHS for the diagnosis, confinement, and rehabilitation of juveniles committed

by the courts.

(Reference: RCW 28A.190.020 through 28A.190.060.)

57 State Institutions—Neglected and Delinquent—Federal

Record expenditures from federal grants (Every Student Succeeds Act, Title I, Part D,

subpart 1) to assist school districts in providing services to children under 21 years of

age who have been placed in a state institution for neglected or delinquent children,

in an adult correctional institution, or a community day program operated by a state

agency.

(Reference: Every Student Succeeds Act, ESEA Title I, Part D, subpart 1.)

NOTE: ESEA Title I, Part D, subpart 2 expenditures are recorded under program 51.

58 Special and Pilot Programs—State

Record expenditures for state-funded special and pilot programs as defined by the

state Legislature.

59 Institutions—Juveniles in Adult Jails

Record expenditures for providing a program of basic education to youth under the

age of 18 who are incarcerated in adult correctional facilities.

(Reference: RCW 28A.194.005 through 28A.195.900, WAC 392-122-205 and 392-122-

228.)


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comprehensive health, educational, nutritional, social, and other services primarily

to economically disadvantaged children from age 3 to school age and to involve

parents in activities with their children so that the children will attain overall social

competence.

(Reference: 45 CFR 1300.)

62 Math and Science—Professional Development—Federal

Record expenditures from federal grants to assist school districts to participate in

professional development activities that increase the subject matter knowledge and

instructional skills of science, mathematics, and technical education with respect to

achievement in science, mathematics, reading to learn, and technical writing.

(Reference: Every Student Succeeds Act, Title II, Part B, Mathematics and Science

Partnerships.)

64 Limited English Proficiency—Federal

Record expenditures from federal grants to assist school districts in developing

and providing services to children with limited proficiency in understanding,

speaking, reading, or writing English.

(Reference: Every Student Succeeds Act, Title III; 20 USC 3281–3283; 20 USC 3291–

3292; 34 CFR.)

65 Transitional Bilingual—State

Record expenditures for supplemental services for the benefit of students in the

bilingual education program in the district. Under this program, an eligible student

is one whose primary language is not English and whose English language skills

are significantly deficient or absent.



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supplemental education programs for children who are (1) enrolled members (or

at least quarter-blood members) of federally recognized tribes eligible for service

by the Bureau of Indian Education and (2) are between age 3 through grade 12

with priority given to those residing on or near Indian reservations. (Education

contracts under Johnson O’Malley Act [P.L. 93-638].)

(Reference: Johnson O’Malley Act (JOM) and 25 CFR.)


Record expenditures for supplemental federal assistance to develop and carry out

programs designed to meet the unique educational and culturally related

academic needs of Indian pupils in public schools, with priority given to urban and

other non-reservation-based Indian students.

(Reference: P.L. 103-82, 20 USC 7801.)


Record expenditures for other compensatory programs. This could include programs

funded in total or in part by counties, cities, foundations, or other private agencies

not identified with specific expenditure program numbers previously listed in the 50

and 60 series; for example, Learn and Serve grants.

70 Other Instructional Programs

71 Traffic Safety

Record the expenditures for accredited courses in traffic safety instruction. Traffic

safety education develops student skills to safely operate motor vehicles, the

knowledge of motor vehicle laws, and an understanding of causes and

consequences of traffic accidents.

(Reference: chapter 28A.220 RCW and chapter 392-153 WAC.)


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73 Summer School

Record expenditures for summer school programs.

(Reference: RCW 28A.320.500 and 28A.320.510.)

74 Highly Capable

Record expenditures for supplemental services for the benefit of highly capable

pupils.



Record expenditures for math and science professional development related to the

funding provided under Revenue 4175.

(Reference: 2007–09 State Biennial Operating Budget, Section 513.)


Record expenditures for promising educational programs for:

At-risk students and those students who require higher than average

expenditures to serve.

Support for supplementary resources and instructional computer hardware.

Schoolwide improvements.

Professional development.

Enhancement of student academic achievements.

Other innovative projects.

(Reference: Improving America’s Schools Act of 1994, Title I, Part A; 34 CFR 200;

and chapter 392-165 WAC.)


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78 Youth Training Programs—Federal

Record expenditures for federally funded programs to provide disadvantaged

youth with job training. Examples include Job Training Partnership Act (JTPA) and

Youth Work Experience programs.

(Reference: 29 USC 801 et. seq. and 20 CFR 680.)


Record expenditures not directly identifiable with specific other instructional

programs in the 70 series. Examples include, but are not limited to, the following:

AIDS Education

Character Education

Drug and Alcohol Substance Abuse (DASA) Prevention and Intervention

Refugee School Impact

REAP

Teen Aware

GEAR UP

80 Community Services

Record in the 80 series expenditures for operating programs primarily for the benefit

of the whole community or some segment of the community. Exclude regular

instructional programs operated by the school district. This series includes direct

expenditures for custodial and detention care of children and recreation such as ski

school, swimming, and civic activities. Expenditures for feeding the elderly should be

charged here by transfer from Program 98 School Food Services.


Record expenditures for the operation of radio and television stations

broadcasting on the public airwaves and accessible to the general public. Grants

from the Corporation for Public Broadcasting or public donations in support of

public broadcasting are expended in this program.


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86 Community Schools

Record expenditures for community education programs or service programs on a

noncredit and nontuition basis.

(Reference: chapter 28A.620 RCW.)

88 Child Care

Record expenditures for the care or instruction, or both, of children served by

Preschool, Child Care, Play Groups, and Before-and-After School Care programs

operated or supported by the school district.

Every board of directors shall have power to establish, equip, and maintain

preschools for children of working parents, in cooperation with the federal

government or any of its agencies, when in their judgment the best interests of their

district will be subserved thereby.

Expenditures under federal funds or state appropriations made to carry out the

purposes of RCW 28A.215.010 through 28A.215.050 shall be made by warrants

issued by the State Treasurer upon order of the Superintendent of Public Instruction.

School districts may only utilize funds outside the state basic education

appropriation and the state school transportation appropriation for services related

to these programs.

Allowable program elements may include:

Contract with public and private entities to conduct all or any portion of the

management and operation of a child care program at a school district site or

elsewhere.

Establish charges based upon costs incurred, as outlined in RCW 28A.215.050.

Transport children enrolled in a child care program to the program and to

related sites as outlined in RCW 28A.215.050.

Program examples include, but are not limited to, the following:

ECEAP

Part-day or full-day preschool

Preschool cooperatives

Play groups (Kaleidoscope Play and Learn, 1-2-3 Grow and Learn)


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Expenditures for the Child Care Food Programs are transferred to this program

using the debit-credit transfer procedure from Program 98 School Food Services.



Record expenditures for community service programs for which a specific program

has not been assigned in the 80 series. Expenditures for the Summer Food Service

Program are transferred to this program using the debit-credit transfer procedure

from Program 98 School Food Services. Districts that are a part of a vehicle

maintenance cooperative with other school districts should transfer costs for

vehicles other than the district’s school buses from Program 99 into this program

using the debit-credit transfer procedure.

90 Support Services

Support service programs consist of activities to accomplish objectives that support

the educational programs of the district.

97 Districtwide Support

Record expenditures for districtwide support assigned to Activities 11 through 14,

25, 61 through 68, 72 through 75, and 83 through 85 that are not directly

identifiable with any one program. These are shared expenditures related to

operations of the school district as a whole rather than any particular program.


Record the direct expenditures for preparing and serving meals and a la carte

items to pupils under the National School Lunch Program, School Breakfast

Program, Special Milk Program, Seamless Summer Feeding Waiver, and the Fresh

Fruit and Vegetable Program. Also, record the direct expenditures for serving

meals and a la carte items to adults.

Direct expenditures for the Child and Adult Care Food Program and the Summer

Food Services Program charged to Program 98 must be transferred using debit-credit transfers. The direct expenditures for the Child and Adult Care Food

Program are transferred to Program 88 Child Care. The direct expenditures for the


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Summer Food Service Program are transferred to Program 89 Other Community

Services. All other food service direct expenditures not incurred for the National

School Lunch Program, School Breakfast Program, or Special Milk Program are

charged to Program 98 and later transferred to the program that sponsored the

direct expenditure.

Credit transfers (Activity 49) to transfer expenditures for meal service to other

programs and debit other program and activities as appropriate.

(Reference: 42 USC 1751–1760, 1779; P.L. 79-396, 89-642, 91-248, 95-166, 95-627,

96-499, 97-35; and 7 CFR 210 through 247.)


Record expenditures for transporting pupils to and from school, including between

locations in the district, during the school year. Other transporting of students and

nonstudents may be initially charged to this program when the expenditures

cannot be easily and conveniently separated from the regular transportation

expenditures (to and from school, including interdistrict) and then transferred to

other programs as appropriate.

Adult school crossing guards should be charged to Program 99. Adult supervision

for programs such as Walking School Bus and other walk to school programs

should also be charged to Program 99.

Appendix B contains more guidance on to and from transportation, including

guidance on separating and removing costs that are non to and from

transportation expenditures out of Program 99.

Credit transfers (Activity 59) to transfer expenditures for transportation to other

programs and debit other program and activities as appropriate.



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ACTIVITY EXPENDITURE CODES

Activity Codes

10 Administration

11 Board of Directors

12 Superintendent’s Office

13 Business Office

14 Human Resources

15 Public Relations

20 Instruction

21 Supervision

22 Learning Resources

23 Principal’s Office

24 Guidance and Counseling

25 Pupil Management and Safety

26 Health and Related Services

27 Teaching

28 Extracurricular

29 Payments to School Districts

30 Instructional Support

31 Instructional Professional Development

32 Instructional Technology

33 Curriculum

34 Professional Learning–State


41 Supervision

42 Food

44 Operations

49 Transfers


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51 Supervision

52 Operations

53 Maintenance

56 Insurance

59 Transfers

60 Maintenance and Operation

61 Supervision

62 Grounds Maintenance

63 Operation of Buildings

64 Maintenance

65 Utilities

67 Building and Property Security

68 Insurance

70 Other Services

72 Information Systems

73 Printing

74 Warehousing and Distribution

75 Motor Pool

80 Debt Service

83 Interest

84 Principal

85 Debt-Related Expenditures

90 Public Activities



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10 Administration

This series consists of those activities related to the general direction, regulation, and

control of the affairs of the school district that are organization-wide. These

expenditures are to be charged to Program 97, Districtwide Support.

11 Board of Directors

Include those responsibilities that are not delegated but are retained and carried

out by the school district’s governing board. Delegated responsibilities will be

charged to the activity in which the responsible person is charged.

Include such items as expenditures for board memberships, audits, elections, legal

services, judgments not covered by insurance, census, and, as provided by RCW

36.70.015 for regional planning.

Election costs for successful bonds and levies for capital projects may be paid from

the Capital Projects Fund. The Capital Projects Fund may reimburse election costs

for unsuccessful levies paid from the General Fund if the levy is passed within the

same fiscal year. The Capital Projects Fund may also reimburse election costs for

prior unsuccessful bond elections paid from the General Fund to the extent such

reimbursement complies with the federal tax code.

12 Superintendent’s Office

This activity relates to districtwide administrative responsibility. It consists of

general administration and superintendent’s office.

13 Business Office

This activity consists of the financial and accounting operations of a district.

Include districtwide research and planning for budgeting, accounting,

bookkeeping and statistical services, business administration, fiscal control,

purchasing, and payroll.

14 Human Resources

This activity consists of the personnel recruitment and placement activities of the

district. This would include expenditures such as employee assistance programs,


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employment services, classification and compensation, human resources

information systems, labor relations, recruitment and development, employee

association representatives, etc.

15 Public Relations

This activity consists of writing, editing, and other preparation necessary to

disseminate educational and administrative information to parents, students, staff,

and the general public through direct mailing, the various news media, email,

internet websites, and personal contact.

20 Instruction

This series consists of activities dealing directly with or aiding in the teaching of

students or improving the quality of teaching, such as professional development.

These are the activities of teachers, principals, consultants, supervisors of instruction,

attendance services, guidance and counseling, psychological and speech services,

health services, and social services.

Direct charging to specific instructional programs is done if the expenditures can be

identified as applying to the specific program(s). Do not charge supportive services

expenditures to Programs 97, 98, or 99 except for Activity 25 Pupil Management and

Safety and Activity 29 Payments to School Districts.

21 Supervision

This activity is used to record expenditures for overall leadership for the

instructional programs.

Include the expenditures for staff members providing supervision, coordination,

evaluation, and development in instruction, instructional materials, and pupil

services programs. Also include secretarial and clerical assistants along with

nonemployee-related costs for these functions. Include expenditures for training

supervisors for their supervisory activities.

22 Learning Resources

Include the part of the instructional program that provides services and materials

specifically designed to improve learning through use of instructional or


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educational aids. It provides for organizing learning resources in a systematic

manner at locations where they are available for use by pupils and staff members

in educational programs of the school. Learning resource materials include books,

film, video, pictures, charts, models, and other materials for aiding instruction.

Operations performed under this activity include, but are not limited to, film

inspection; audio-visual equipment operation; storing and dispensing of audio-

visual materials and equipment; development of films, charts, models, and other

materials for aiding instruction; and other activities which have as their purpose

the improvement of learning through the use of pictures, films, tapes, or other

media. Include such services as those of the audio-visual consultant, film inspector,

film librarian, projectionist, programmer, graphic artist, librarians, and catalogers,

and their secretarial, clerical, and other assistants. Include services, equipment, and

materials designed to provide learning through the use of television or radio.

Include such services as script writing, planning, and recording broadcast

programs. In terms of personnel it includes the director, projectionist, scriptwriter,

camera operator, and secretarial, clerical, and other assistants. The operation of

computers previously recorded in this activity should now be recorded in Activity

32 Instructional Technology.

23 Principal’s Office

This activity covers management and coordination of a school unit. Specifically, it

includes the implementation of administrative policies, assignment of duties to

staff members, administration of the instructional program, evaluation of the

efficiency of staff members, supervision of the maintenance and operation workers

as their work may affect the school unit’s program, management of records,

coordination of the school unit’s program of instruction with the districtwide

program, and such other management and coordination of programs as required

for the operation of an elementary or secondary school or school of adult

education.

Include the duties of the principal, assistant principal, vice principal, and skill center

director, and their secretarial and clerical assistants assigned to coordinate and

manage the operation of a school unit, including attendance secretaries.


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24 Guidance and Counseling

Include expenditures involved in aiding pupils to assess and understand their

abilities, aptitudes, interests, environmental factors, and educational needs through

activities such as student assessment testing.

Include that part of the pupil services program concerned with assisting pupils in

increasing their understanding and use of educational and career opportunities.

Include activities of the counselor, social worker, guidance director, secretaries,

registrars, clerks, and other assistants, and outreach for deprived students or

homeless liaison work.

25 Pupil Management and Safety

Include expenditures for hall guards, crossing guards, bus aides, playground aides,

and pupil security personnel. Also include expenditures for lunchroom aides when

their duties involve control and assistance of students. Lunchroom aides who assist

in preparation or distribution of food are charged to Activity 44 Operations.

In addition, include personnel who are involved with early identification of patterns

of nonattendance, analysis of causes of nonattendance, early professional action

on problems of nonattendance, and enforcement of compulsory attendance laws.

Attendance secretaries whose position does not involve resolving the

nonattendance issues listed above should be coded to Activity 23.

Do not include expenditures for building security that must be charged to Activity

67 Building and Property Security.

Also include administrative expenses such as cell phones that are utilized by

personnel responsible for pupil management and safety. The cost of adult crossing

guards or adult supervisors for programs such as Walking School Bus should be

charged to this activity within Program 99.

26 Health and Related Services

Include services in the field of physical and mental health consisting of medical,

dental, optometry, psychiatric, doctor, nurse, orientation-mobility specialists,

occupational therapists, and physical therapists. Also include duties of the

psychologist, psychometrist, language pathologists, and audiometrists, and their

secretarial, clerical, and other assistants.


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27 Teaching

Include expenditures of instructing pupils in a teacher-pupil learning situation

where the teacher is regularly in the presence of the pupils or in regular

communication with pupils (such as with distance learning and running start) in a

systematic program designed to assist pupils in acquiring new or improved

knowledge, skills, and understandings.

Include the direct expenditures for classroom teachers, teachers’ aides, teachers of

homebound, teachers of institutionalized, correspondence teachers, and others

assigned to instruct pupils regularly in a teacher-pupil learning situation, and their

secretaries, clerks, and other assistants.

Do not include the costs of textbooks, electronic textbooks, instructional software,

science equipment, workbooks, and similar items. These costs should be charged

to Activity 33 Curriculum.

The following costs are examples of materials and supplies that should be charged

to this activity:

Instructional materials

Student supplies

Student planners

Classroom materials

Reference materials used in the classroom

Basic instructional supplies

Basic instructional supplemental materials

Test prep workbooks

Science classroom chemicals

28 Extracurricular

This activity is used to record expenditures directly related to student services such

as coaching, class or student activity advising, supervising student body fund

accounting, and related duties. (Legal reference: AGO 1973, No. 11—Student Fees;

AGO 1973, No. 22—Uniforms; see also AGO 1974, No. 21—Funding of

Interscholastic Athletic Activities; RCW 28A.325.010 through 28A.325.030; chapter

392-138 WAC.) Also include transportation expenditures (chartered or provided in-

district) for extracurricular activities that are not recorded in the ASB Fund. District-


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operated transportation expenditures should be charged to this activity using

debit and credit transfer objects of expenditure.

Also chargeable to this account are expenditures directly related to skill center

project (job) accounts, including bookstores and child care services. Child care

services are charged to Activity 91 Public Activities in Program 88 Child Care.

29 Payments to School Districts

This activity is used to record payments to other school districts including, but not

limited to, nonhigh, special education, and skill center payments by participating

school districts.

30 Instructional Support

The activities in this series are used to record expenditures that are incurred in

support of the district’s educational programs.

31 Instructional Professional Development

This activity is used to record expenditures for the instructional professional

development of school district personnel. These include such activities as in-

service training, workshops, conferences, demonstrations, and other activities

related to the ongoing growth and development of personnel.

This activity may include course registration fees, tuition reimbursement, charges

from external vendors to conduct training courses (at either school facilities or

offsite), related travel and other expenditures associated with training and

professional development.

Base salaries for attendees should not be coded to this activity. Assigned

professional development staff will have their regular salaries charged to this

activity. Additional contract days that are provided for the express purpose of

professional development should be recorded in this category.

32 Instructional Technology

This activity is used to record expenditures relating to costs of computers and

related equipment that is based in the school. Expenditures to be recorded in this


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activity are computers and other classroom technology such as printers, projectors,

document cameras, smart boards and other peripheral equipment. Software costs

of operating school-based computers and other standard software installed on all

school-based computers may be charged here. Expenditures for computer-based

curriculum, such as digital textbooks or educational software, should be coded

consistent with other curriculum under Activity 33.

The salary and benefit costs for those staff members that support instructional

technology may be charged to this activity. Expenditures for districtwide

technology, or central services such as a help desk or IT department should not be

coded here, but should be coded to Program 97 Activity 72.

33 Curriculum

This activity is used to record costs relating to the development and implementation

of curriculum for the school district. The term “curriculum” has two meanings. The

first meaning of “curriculum” is all of the subjects and course offerings within a

district, as well as policy and procedure changes that constitute a course of study.

The second meaning of “curriculum” is all of the textbooks, electronic resources, and

other instructional materials that are associated with a particular course offering.

The costs for salaries and benefits for this activity are limited to those staff members

that support curriculum. This includes tasks such as proposing, researching,

evaluating, recommending, planning, developing or implementing changes to the

overall curriculum of the district or to individual course offerings. It also includes

reviewing and recommending changes to relevant school board policies and related

administrative expenditures.

The cost of new and replacement textbooks and other materials that relate to

curriculum implementation are recorded here. These are items that will be utilized in

a classroom setting to provide instruction to students.

These costs include, but are not limited to:

Textbooks

Electronic textbooks (including annual licensing or subscription fees)

Instructional software (including annual licensing or subscription fees)

Durable equipment related to specific curriculum delivery

Hands-on science kits

Mathematic manipulatives


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Sheet music

Workbooks and kits used in lieu of workbooks

The purchase of electronic equipment that will be used to deliver curriculum such as

tablets, computers, or e-readers should not be charged to this activity. The cost of

electronic equipment that is to be used in the classroom should be coded to Activity

32 Instructional Technology.

The cost for teacher training in the implementation of new curriculum, whether in

the form of new courses of study or new textbooks for existing courses of study,

should not be charged to this activity. The cost of training should be charged to

Activity 31 Instructional Professional Development.

Consumable supplies, with the exception of workbooks, are not considered

curriculum, and should be charged to Activity 27 Teaching.

34 Professional Learning–State

This activity is used to record expenditures for state-funded professional learning

for certificated instructional staff. Per RCW 28A.150.415, the funding provided

under this section must be audited as part of the regular financial audits of school

districts by the state auditor's office to ensure compliance with the limitations and

conditions of this section. Expenditures related to the allocation must meet the

definitions and standards provided in RCW 28A.415.430, 28A.415.432 and

28A.415.434.

The cost of state-funded professional learning support and activities may include,

but is not limited to, courses, workshops, institutes, networks, studio residencies,

virtual learning modules, and conferences provided by for-profit and nonprofit

entities outside the school such as universities, educational service districts, technical

assistance providers, networks of content specialists, and other education

organizations and associations. Assigned certificated professionals providing support

and activities can have their regular salaries charged to this activity.

Activity 34, Professional Learning–State, is similar to Activity 31, Instructional

Professional Development, with the following exceptions. Activity 34 is only open

in state-funded programs. Activity 34 is closed to all programs that do not

generate a funding allocation for this purpose. Classified staff salaries are closed in

Activity 34. All classified staff costs associated with professional development

should be coded to Activity 31.


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The activities in this series are used to record operating expenditures for nutrition

services (the preparation and serving of regular and incidental meals for pupils and

teachers as provided by RCW 28A.235.120) provided in connection with regular school

activities.

Expenditures identified with this series must be charged to Program 98 School Food

Services, except:

Expenditures chargeable to other programs for which program approval has

been obtained through the use of debit and credit transfer objects.

Expenditures chargeable to Program 73 Summer School and Program 89 Other

Community Services through the use of debit and credit transfer objects.

41 Supervision

This activity is used to record the expenditures for managing, directing, and

supervising the food service program. Services include those of supervisory,

secretarial, and other assistants involved in the administration of the food service

program. Examples include: directors, director’s support staff, and dieticians.

42 Food

Include the expenditures for all food (purchased and commodities) used in

connection with the regular food services program including expenditures for

processing, freight, delivery, and storage.

44 Operations

Include the direct expenditures for preparing and serving breakfasts and lunches in

connection with school activities and the delivering of prepared meals to schools.

Include services of cooks, cashiers, and kitchen help expenditures, contractual

services, supplies and materials (other than food), travel, and capital outlay. Include

lunchroom aides who assist in food preparation or distribution.


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49 Transfers

This activity, under Program 98 School Food Services, is used exclusively for

transferring expenditures for banquets, feeding of the elderly, feeding approved

child care children, and other feeding operations not chargeable to Program 98.

Expenditures to be transferred out are accumulated in Activities 41 through 44

along with other school food services expenditures.


This series is charged with expenditures related to the conveyance of pupils.

Expenditures identified with this series must be charged to Program 99 Pupil

Transportation, except:

Transportation expenditures chargeable to other programs for which program

approval has been obtained through the use of debit and credit transfer

objects.

Expenditures chargeable to Program 73 Summer School and Program 89 Other

Community Services through the use of debit and credit transfer objects.

Purchases and rebuilding expenditures for pupil transportation vehicles must

be charged to the Transportation Vehicle Fund.

51 Supervision

This activity is used to record expenditures relating to the overall supervision of

the pupil transportation program. Include the expenditures for managing,

directing, and supervising the transportation program. Services include those of

supervisory, secretarial, and other assistants in establishing routings and schedules,

supervision of vehicle operations and maintenance, dispatching, and training pupil

transportation staff.

52 Operations

Include direct operating expenditures for buses and payments to firms for

transporting pupils. The only salaries charged to this activity are those of the bus

drivers. Include expenditures for the transportation of pupils by means other than

school buses as well as expenditures for medical exams for bus drivers. Vehicle fuel

costs should be charged to Object 5 under this activity.


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53 Maintenance

The expenditures for maintaining pupil transportation vehicles are charged to this

activity. Include such services as mechanical repair, painting, checking for safety,

cleaning, greasing, and preventive maintenance. Also charged to this activity are

tires, tubes, antifreeze, first aid kits, oils, lubricants, and fire extinguishers. Include

rent, custodial and related services for the garage, and the repair and maintenance

of the garage buildings, grounds, and equipment. Also included are the

expenditures for replacement and additional shop equipment.

56 Insurance

Include expenditures for insuring pupil transportation vehicles and providing the

school district with liability protection. Types of insurance include liability, property

damage, medical care, collision, fire, and theft damage.

59 Transfers

Include the expenditures for providing transportation for pupils on trips in

connection with educational programs, including exhibits, films, galleries, theaters,

music halls, ski schools, environmental sites, and other locations for the purpose of

broadening their knowledge and experience. Include motor pool expenditures

originally charged to the Activity 50 series that must be transferred to Activity 75

Motor Pool. Expenditures to be transferred out are initially accumulated in

Activities 51 through 53 along with other transportation expenditures.

60 Maintenance and Operation

This series consists of activities concerned with keeping the physical plant open,

comfortable, and safe for use, and keeping the grounds, buildings, and equipment in

an efficient working condition. Expenditures identified with this series must be

charged to Program 97 Districtwide Support, except:

Expenditures identifiable with federal programs that should be charged directly

or through the use of debit and credit transfer objects.

Expenditures chargeable to a state program for which approval has been

obtained for specific direct expenditures.

Expenditures chargeable directly to Program 89 Other Community Services

(Activities 63, 65, 67 and 68 only).


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Expenditures chargeable directly to Program 99 Pupil Transportation (Activities

62, 63, 64, and 67 only).

Expenditures for Pupil Management and Safety are chargeable directly to

Activity 25.

61 Supervision

This activity is used to record expenditures relating to the supervision of the

maintenance and operations of the school district. Include the expenditures for the

services of supervisory personnel and their secretarial and clerical assistants,

property managers, assistant property managers, and those administrative

expenses required for maintenance and operation oversight.

62 Grounds Maintenance

Include expenditures for routine care of grounds, such as raking, hoeing, watering,

cutting and protecting lawns, transplanting, trimming, and caring for flowerbeds.

Include all related supplies and materials.

Maintenance includes expenditures for maintaining grounds and equipment.

Include repairing or replacing walks, fences, tennis courts, playground surfaces,

lawn sprinkling systems, outside flagpoles, driveways, and sewers.

63 Operation of Buildings

Operations encompass those activities related to a building’s normal performance

of the function for which it is used. Include expenditures for custodians. Include

expenditures for all small equipment items and consumable supplies used by

personnel in operating the building.

In addition, include rental expenditures for land and buildings for purposes other

than pupil transportation. Equipment rentals are charged to the using activity and

appropriate program.

64 Maintenance

Maintenance is the upkeep of property and equipment, work necessary to realize

the originally anticipated useful life of a building. Included are expenditures for

maintaining buildings and equipment through repair and upkeep. Services include,

but are not limited to, repainting, redecorating, resurfacing, refinishing,


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reshingling, and repairing of structures, foundations, doors, windows, hardware,

gutters, downspouts, window glass, window shades, stage curtains, drapes, and

built-in equipment such as lockers, cabinets, Venetian blinds, swimming pool

filtration equipment, soap and towel dispensers, bulletin boards, and door checks.

For example, include expenditures for moving portable structures and

maintenance of service systems, including the repair and replacement of heating

systems, electric lighting systems, bells, clocks, communication systems, voice

systems, sewers, fire safety systems, plumbing systems, and elevators.

When the fabrication of equipment and furnishings by school employees is an

appreciable expenditure, expenditures should be transferred to the using activity

and appropriate program.

Contractual repair and maintenance of equipment, including audio-visual and

refrigeration equipment, should be charged to the using activity and the

appropriate program. Transfer in-house repair expenditures to the using program

and activity by means of debit-credit transfer objects.

Maintenance of buildings and equipment for Program 99 Pupil Transportation

should be charged to Activity 53, Pupil Transportation Maintenance.

65 Utilities

Include expenditures for water, electricity, sewage, gas, coal, wood, oil, sanitary,

recycling, basic voice telecommunications services, and other service assessments

or charges. Telecommunications expenditures that are part of the instructional

program, such as video or data transmission, may be charged directly to the

appropriate activity or may be transferred using debit and credit transfer objects of

expenditures. Utility costs may not be charged to any program in which this

activity is not allowable.

67 Building and Property Security

Include services designed to protect buildings and other property of the district

from unlawful entry, vandalism, and burglary. Include the expenditures for security

supervision, security patrols, intrusion devices, and cell phone expenses related to

security supervision. Include maintenance of security devices and telephone line

charges as well as monitoring expenditures. Also include expenditures for fire


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protection services. Charge services related to pupil management and safety to

Activity 25.

68 Insurance

Include provision for property, employee, liability insurance, and fidelity bonds in

this activity. Insurance deductible amounts may be included in this activity. Do not

include pupil transportation insurance that is charged to Activity 56 Insurance.

70 Other Services

This series includes those services of information systems, printing, warehousing and

distribution, and motor pool. The direct expenditures for traffic safety education

recorded in Activity 75 Motor Pool will be transferred to Program 71 Traffic Safety.

Expenditures identified with this series will be charged to Program 97 Districtwide

Support, except:

Expenditures identifiable with federal programs that must be charged directly

or through the use of debit and credit transfer objects.

Expenditures chargeable to a state program for which program approval has

been obtained.

Expenditures in this series that are chargeable to any other program may be

transferred to that program from Program 97 through the use of debit and

credit transfer objects.

72 Information Systems

Include all expenditures concerned with the operation of a recognized organizational

unit that administers the district’s information system. Such services as systems and

database development and maintenance, processing data, and storage of data are

charged here. Include the operation of the district’s network including, but not

limited to, server equipment, technology staff, maintenance costs and agreements,

internet connection fees, right of way fees, operating systems and managing system

software, content filtering, and network security.

Information systems expenditures that are specific to a program, such as

computer-assisted instruction and classroom terminals, may be charged directly to

the appropriate program and activity.


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73 Printing

Include the operating expenditures for duplicating, printing, or otherwise

reproducing printed materials by a print shop and contracted printing services.

Transfer printing expenditures that are part of the instructional program to the

appropriate activity through the use of debit and credit transfer objects.

74 Warehousing and Distribution

Include the expenditures for distributing supplies, delivering mail, and the

expenditures for operating a central warehouse. Warehousing and distribution

expenditures that are part of other programs, such as delivery of meals to schools,

may be charged directly to the appropriate activity or may be transferred through

the use of debit and credit transfer objects.

75 Motor Pool

If accumulating motor pool expenditures for allocation to using programs, include

all direct expenditures for operating motor vehicles and other motor-driven

transportation equipment used for purposes other than pupil transportation.

Include the operating expenditures for staff cars, maintenance vehicles, traffic

safety cars, delivery trucks, and other nonpupil transportation motor-driven

equipment. Include the expenditures for the acquisition of vehicles and for

contracted maintenance of vehicles. Direct expenditures that may have been

originally charged to the pupil transportation program, such as gasoline, oil, parts,

and repair, will be transferred to the activity periodically or at the end of the year.

Use debit and credit transfer objects of expenditure to transfer expenditures in this

activity to the end-using program. Transfer operating expenditures for traffic

safety cars to Program 71 Traffic Safety.

If a portion or all of the expenditures for vehicles used in a single program can be

conveniently isolated without the use of this activity, it need not be used. Instead,

charge the expenditures directly to the using program.

Districts that participate in maintenance and repair cooperatives for pupil

transportation equipment with other school districts or for vehicles owned and

operated by other governmental entities should record those activities in Program

89 Activity 75.


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80 Debt Service

Expenditures identified with this series are charged to Program 97 Districtwide

Support.

83 Interest

Record warrant interest and all other interest expenditures, including interest on

conditional sales contracts, purchase agreements, and interfund loans.

84 Principal

Record the principal portion of matured debt.

85 Debt-Related Expenditures

Record expenditures necessary to issue debt. Also record expenditures made to

the U.S. Treasury rebating arbitrage earnings.


This series consists of community-wide activities provided by the school district. They

are not confined to one program, school, or narrow phase of school activity. Such

expenditures are to be charged to Program 61 Head Start—Federal, Program 79

Instructional Programs—Other, Program 81 Public Radio and Television, Program 88

Child Care, and Program 89 Other Community Services.


Record expenditures for operating community service programs that are not

charged to other specific activities. Include expenditures for ski schools, child care

centers, servicing community transit bus fleets, etc.


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OBJECT OF EXPENDITURE CODES

Objects of expenditure codes describe the goods or services provided to accomplish

the objectives of the program and activity. In the account code structure, the object

code classifies the service or commodity obtained. The first digit of the object code is

the traditional title categories districts currently use. Program expenditure reports use

object titles to display expenditures by activities within the program. The title

category code segregates expenditures into groupings which describe the general

nature of the goods or services. Following the one-digit object title is a three-digit

National Center of Education Statistics (NCES) object code. The NCES codes are a

nationally developed, uniformed classification system that specifically identify

expenditures. The combination of the one-digit object title and the three-digit NCES

code completes the four-digit object code segment.

School districts must report expenditures on the F-196 Financial Report using the

four-digit object codes listed in this chapter. School districts have the option of

customizing their account code structure; but custom codes must roll up or crosswalk

to the required four-digit codes for F-196 reporting.

The title categories of the objects of expenditure are as follows:

0 Debit Transfer

1 Credit Transfer

2 Salaries—Certificated Employees

3 Salaries—Classified Employees

4 Employee Benefits and Payroll Taxes

5 Supplies, Instructional Resources, and Non-capitalized Items

6 (Not Used)

7 Purchased Services

8 Travel

9 Capital Outlay


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NCES OBJECT CODES

Three-digit NCES object codes describe the services or commodities obtained from

specific expenditures and provides OSPI with the details required to align data to state

and federal reporting objectives.

The NCES codes will be reported on the F-196 in combination with the object title

codes, 0-9. Within the chart of accounts, this is commonly displayed as a four-digit

expenditure segment OBBB. The “O” being the current 0-9 object title code; the “BBB”

represents the three-digit NCES object code. Districts are encouraged, but not required,

to embed the NCES code in the “sub-object” portion of the object code segment. The

specific placement of the NCES code into a district’s chart of accounts is at the

discretion of the district and its accounting software provider.

Mandatory reporting of General Fund expenditures by the four-digit object codes

begins in the 2019–20 fiscal year. OSPI will collect NCES data in the General Fund only.

Districts may use these NCES codes in other government funds. The three-digit NCES

codes are divided into nine expenditure categories:

100 – Personal Services – Employee Salaries

o The 100 series is used in combination with Object Title Codes 2 or 3

200 – Personal Services – Employee Benefits

o The 200 series is used in combination with Object Title Code 4

300 – Purchased Services – Professional and Technical


400 – Purchased Services – Property


500 – Other Purchased Services


600 – Supplies


700 – Property


800 – Debt Service and Miscellaneous


900 – Other Items



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Object of Expenditure Code Description

Specific NCES expenditure codes are listed under the nine major categories and within

the Object of Expenditure Codes listed below.

Object 0000 Debit Transfer

This object is used to transfer-in direct expenditures previously charged to another

program.

Object 1000 Credit Transfer

This object is used to transfer-out direct expenditures chargeable to another program.

Object 2XXX Salaries—Certificated Employees

Object Title Code 2 is used to record all expenditures for salaries of certificated

personnel employed by the district. Amounts paid for personal services to both

permanent and temporary school district certificated employees, including personnel

substituting for others in permanent positions and on long-term unpaid leave.

A certificated employee means a person who holds a professional education

certificate issued by OSPI and is one of the following:

• The person is employed by a district in a position for which such certificate is required by statute rule of the State Board of Education, written policy, or practice of the employing district.

• The person is employed by an agency in a position for which such certificate is required.

• The person is a superintendent or is hired to fill a position designated as, or which is in fact, deputy superintendent or assistant superintendent.

Salary expenditures are charged to specific object codes. The object codes listed

below are for F-196 reporting.

NCES Object Code Customization

Your district can customize the codes for specific use. In most situations where a four-

digit NCES object code ends in “0,” districts can replace the last digit with codes “1” to


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“9” to segregate types of costs within a category. For example: Salary code 2110 can

be segregated into 2111 to 2119 by the district for internal use. All expenditures

coded from 2110 to 2119 should be combined for reporting purposes on the F-196

under the object code 2110.

The types of certificated salaries include, but are not limited to:

Object

Code Description

Personal Services – Certificated Employee Salaries

2110 Salaries of Regular Certificated Employee

Basic employment contract

2120 Salaries of Temporary Certificated Employees and Substitutes

Compensation of substitutes or other temporary personnel

2130 Salaries for Time Outside the Contracted Teaching Day not Paid by

Contract

Optional days

Miscellaneous hourly rates of compensation

2140 Salaries for Sabbatical Leave – Certificated

2150 Supplemental Contracts – Certificated

Supplemental teaching or academic duty contract

Supplemental extracurricular duty contract

Additional days contract

Other special contracts for time or responsibility

2160 Other Salaries – Certificated

Special contract provisions such as tax-sheltered annuity,

housing allowance, mileage, or auto allowance

Retroactive, deferred, or grievance-awarded compensation

Annual sick leave buy-back

Retirement sick leave buy-back and vacation buy-back

Employment termination settlements

2170 Other Salaries – NBCT

National Board Certificated Teacher (NBCT)

2110 – Salaries of Regular Certificated Employees

Amounts paid to full-time and part-time permanent certificated employees of the

school district. Include basic teaching employment contracts. Exclude amounts paid


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to employees for supplemental contracts. Use NCES code 2150 for supplemental

contracts.

2120 – Salaries of Temporary Certificated Employees and Substitutes

Amounts paid to substitute teachers and other temporary certificated employees of

the school district who are hired on a temporary or substitute basis. Exclude amounts

paid to employees for supplemental contracts. Use NCES code 2150 for

supplemental contracts.

2130 – Salaries for Time Outside the Contracted Teaching Day not Paid by

Contract

Amounts paid to certificated employees of the school district in either temporary or

permanent positions for work performed in addition to and outside of the normal

work period for which the certificated employee is compensated under regular

salaries and temporary salaries above. The terms of such payment are subject to

federal, state, and local regulations and interpretation. Exclude amounts paid under

supplemental contracts. Use NCES code 2150 for supplemental contracts.

2140 – Salaries for Sabbatical Leave – Certificated

This object code is used to identify amounts paid by the School District to

certificated employees on sabbatical leave. Exclude amounts paid under

supplemental contracts. Use NCES code 2150 for supplemental contracts.

2150 – Supplemental Contracts – Certificated

Amounts paid to certificated employees of the school district in either temporary or

permanent positions for work performed under supplemental contracts which are in

addition to and outside of the employee’s regular work assignment. This includes

time or responsibility compensation for such assignments as coaching, extra-

curricular activity sponsorship, supplemental contract pay for curriculum

development, and other arrangements that are not a part of an employee’s base

compensation package.

Supplemental teaching or academic duty contract

Supplemental Extracurricular duty contract

Additional days contracts


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2160 – Other Salaries – Certificated

This code is used to identify amounts paid by the school district to certificated

employees for other salaries not listed elsewhere.

Special contract provisions such as tax-sheltered annuity, housing allowance,

mileage, or auto allowance.


Annual sick-leave buy-back

Retirement sick-leave and vacation leave buy-back


2170 – Other Salaries – NBCT

This code is used to identify amounts paid by the school district for National Board

Certificated Teacher (NBCT) bonuses.

Object 3XXX Salaries—Classified Employees

Object Title Code 3 is used to record the gross salary for personal services rendered

by classified employees, including personnel substituting for those in permanent

positions while on the payroll of the school district. A classified employee is any

person employed by a district in a position that does not require a teaching certificate.

Classified employee salary expenditures are charged to specific object codes. The

object codes listed below are for F-196 reporting.




“9” to segregate types of costs within a category. For example: Salary code 3110 can

be segregated into 3111 to 3119 by the district for internal use. All expenditures

coded from 3110 to 3119 should be combined for reporting purposes on the F-196

under the object code 3110.


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Object

Code Description

3110 Salaries of Regular Classified Employees

Compensation for assigned hours per day or paid days per

year including, but not limited to, normal workdays and

holidays

3120 Salaries of Temporary Classified Employees and Substitutes

Compensation of substitutes or other temporary personnel

3130 Salaries for Time Outside the Work Day and Overtime Pay

Overtime hours or additional hours

Optional days

3140 Salaries for Sabbatical Leave – Classified

3150 Supplemental Contracts – Classified

Supplemental extracurricular duty contract

Other special contracts for time or responsibility

3160 Other Salaries – Classified

Special contract provisions such as tax-sheltered annuity,

housing allowance mileage, or auto allowance


Annual sick leave buy-back

Retirement sick leave buy-back and vacation buy-back


3110 – Salaries of Regular Classified Employees

Amounts paid for work performed by full-time and part-time permanent classified

employees of the school district. Exclude amounts paid under supplemental

contracts for additional time or responsibility. Use NCES code 3150 for supplemental

salaries.

3120 – Salaries of Temporary Classified Employees and Substitutes

Amounts paid to substitute classified employees of the school district who are hired

on a temporary or substitute basis. Exclude amounts paid under supplemental

contracts for additional time or responsibility. Use NCES code 3150 for supplemental

salaries.


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3130 – Salaries for Time Outside the Work Day and Overtime Pay

Amounts paid to classified employees of the school district in either temporary or

permanent positions for work performed in addition to the normal work period for

which the classified employee is compensated under regular salaries and temporary

salaries above. The terms of such payment are subject to federal, state, and local

regulations and interpretation. Exclude amounts paid under supplemental contracts

for additional time or responsibility. Use NCES code 3150 for supplemental salaries.

3140 – Salaries for Sabbatical Leave – Classified

This object code is used to identify amounts paid by the school district to classified

employees on sabbatical leave. Exclude amounts paid under supplemental contracts

for additional time or responsibility. Use NCES code 3150 for supplemental salaries.

3150 – Supplemental Contracts – Classified

Amounts paid to classified employees of the school district in either temporary or

permanent positions for work performed under supplemental salary contracts which

are in addition to the employee’s regular work assignment. This includes time or

responsibility compensation for such assignments as coaching, extra-curricular

activity sponsorship, supplemental pay for curriculum development, and other

arrangements that are not a part of an employee’s base compensation package.

3160 – Other Salaries – Classified

Amounts paid to classified employees of the school district for salaries not included

elsewhere.

• Special contract provisions such as a tax-sheltered annuity, housing

allowance, mileage, or auto allowance

• Retroactive, deferred, or grievance-awarded compensation

• Annual sick-leave buy-back

• Retirement sick-leave and vacation leave buy-back

• Employment termination settlements


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Object 4XXX Employee Benefits and Payroll Taxes

Object Title Code 4 is used to record amounts paid by the school district on behalf of

employees; generally, all expenditures for employee payroll-generated benefits and

employer taxes. These amounts are not included in the gross salary, but are in addition

to that amount. Such payments are benefit payments and, while not paid directly to

employees, are part of the cost of personal services. Employee benefits and payroll taxes

are reported at the 4200 level to align with NCES object codes for personnel benefits

and taxes. The following codes segregate the various benefits and taxes by employee

type. These codes are required for F-196 reporting.

Object

Code Description

4212 Group Insurance–Certificated Staff

Life, AD&D, Long-Term and Short-Term Disability

4213 Group Insurance–Classified Staff

Life, AD&D, Long-Term and Short-Term Disability

4222 Federally Mandated Insurance – Certificated Staff

• OASI (Social Security and Medicare)

4223 Federally Mandated Insurance – Classified Staff

• OASI (Social Security and Medicare)

4232 Retirement Contributions – Certificated Staff

State retirement systems (TRS)

Employee Local Retirement Plan

4233 Retirement Contributions – Classified Staff

State retirement systems (SERS and PERS)

Employee Local Retirement Plan

4242 On-Behalf Payments – Certificated Staff

4243 On-Behalf Payments – Classified Staff

4252 Tuition Reimbursement – Certificated Staff

4253 Tuition Reimbursement – Classified Staff

4262 Unemployment Compensation – Certificated Staff

4263 Unemployment Compensation – Classified Staff

4272 Worker's Compensation – Certificated

Industrial insurance, medical aid, and supplemental pension

contributions

4273 Worker's Compensation – Classified Staff

Industrial insurance, medical aid, and supplemental pension

contributions


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Object

Code Description

4282 Health Benefits – Certificated Staff

Medical, Dental, Vision, etc.

4283 Health Benefits – Classified Staff

Medical, Dental, Vision, etc.

4292 Other Employee Benefits – Certificated Staff

4293 Other Employee Benefits – Classified Staff

4212 – Group Insurance – Certificated Staff

4213 – Group Insurance – Classified Staff

Employer’s share of life insurance, accidental death and disability, long-term

disability, and short-term disability insurance plans.

4222 – Federally Mandated Insurance – Certificated Staff

4223 – Federally Mandated Insurance – Classified Staff

Employer’s share of federally mandated Medicare and Social Security insurance plans

paid by the school district.

4232 – Retirement Contributions – Certificated Staff

4233 – Retirement Contributions – Classified Staff

Employer’s share of contributions into Washington State TRS, SERS, and PERS

pension plans, or local employee retirement plans, paid by the school district.

4242 – On-Behalf Payments – Certificated Staff

4243 – On-Behalf Payments – Classified Staff

Payments made by the state or other governments on behalf of the school district

that benefit active employees of the school district. An example of this would be if

the state sent resources directly to the retirement systems as a state match of the

retirement contributions of school district personnel. The flow of resources from the

state to DRS are made on behalf of the school district.

Note: This account is not used to record benefit payments made by the district. This

account would be used if another agency made benefit payments on behalf of the


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district. An equal revenue amount should be recognized and recorded depending on

the source of the payment.

4252 – Tuition Reimbursement – Certificated Staff

4253 – Tuition Reimbursement – Classified Staff

Amounts reimbursed by the school district to any employee qualifying for tuition

reimbursement based on school district policy.

4262 – Unemployment Compensation – Certificated Staff

4263 – Unemployment Compensation – Classified Staff

Amounts paid by the school district to provide unemployment compensation for its

employees. Also include amounts paid by the school district to provide paid family

and medical leave for its employees under FMLA.

4272 – Workers’ Compensation – Certificated Staff

4273 – Workers’ Compensation – Classified Staff

Amounts paid by the school district to provide workers’ compensation insurance for

its employees.

4282 – Health Benefits – Certificated Staff

4283 – Health Benefits – Classified Staff

Amounts paid by the school district to provide health benefits for its current

employees or retired employees for medical, dental, vision, and other medically-

related insurance coverage for whom benefits are paid.

4292 – Other Employee Benefits – Certificated Staff

4293 – Other Employee Benefits – Classified Staff

Amounts paid by the school district for employee assistance program benefits, which

are not classified above. Depending upon the type of benefit, these may be included

as gross income on W-2's (e.g., auto allowance).


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Object 5XXX Supplies, Instructional Resources, and Non-capitalized

Items

Object Title Code 5 is used to record amounts paid for items consumed, worn out, or

deteriorated through use; or items that lose their identity through fabrication or

incorporation into different or more complex units or substances. Supplies,

instructional resources, and non-capitalized items are reported in the 56XX object

code level to align with NCES object codes for supplies.

Non-capitalized items recorded here are items of equipment that are not reported

under Object 9 Capital Outlay. The items must have a useful life of less than one year

or have an acquisition cost that is less than $5,000 or the minimum capitalization

value established by the school district. Refer to the district’s capital assets policy for

the criteria for distinguishing between a supply item and an equipment item. Items

that contribute to a district’s capital assets must be coded as equipment items in the

97XX object code series.




“9” to segregate types of costs within a category. For example: General Supplies, code

5610, can be segregated into 5611 to 5619 by the district for internal use. All

expenditures coded from 5610 to 5619 should be combined for reporting purposes

on the F-196 under the object code 5610.

The types of supplies include, but are not limited to:

Object

Code Description

5610 General Supplies: Instructional and Non-instructional Resources

5626 Motor Vehicle Fuels

5630 Food (Programs 89 and 98 only)

5640 Books and Periodicals

5650 Supplies – Technology Related


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5610 – General Supplies: Instructional and Non-instructional Resources

Expenditures for the purchase of all consumable supplies (other than those listed for

other NCES Object Codes below) for the operation of a school district. These items

may also lose their identity through fabrication or incorporation into a different or

more complex unit or structure. Include postage, freight and cartage for the delivery

of these supplies. Supplies, instructional resources, and other non-capitalized items

include, but are not limited to:

Accessories and parts

Assessment tests

Building and hardware supplies and components

Copy supplies

Custodial supplies

Fertilizers

Glassware

Hand tools

Instructional materials

Lumber

Office and library supplies

Paper products

Postage

Preprinted forms

Science class chemicals

Transportation parts, and lubricants

Workbooks and kits

5626 – Motor Vehicle Fuels

Expenditures for gasoline, diesel, propane, and other fuels for use in motor vehicles;

purchased in bulk or from service stations.

5630 – Food

Expenditures for food used in the school food service program. This object code is

used only in Program 98, Food Services, or in Program 89, for a Child and Adult Care

Food Program (CACFP). This object code will also include any costs to process USDA

Donated Food into alternate end products through commodity processing contracts.


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Food acquired and used in instructional programs or for other purposes allowed by

district policy is charged to object code 5610.

5640 – Books and Periodicals

Expenditures for books, textbooks, and periodicals prescribed and available for

general use, including library and reference books. This category includes the cost of

workbooks, textbook binding or repairs, as well as textbooks purchased to be resold

or rented. Also recorded here are costs of binding or other repairs to school library

books.

5650 – Supplies – Technology Related

Technology-related supplies are typically used in conjunction with technology-

related hardware or software. Some examples are electronic textbooks, CDs, flash or

jump drives, parallel cables, and monitor stands. Software costs below the

capitalization threshold should be reported here. E-readers, including Kindles and

iPads, that fall below capitalization thresholds should be reported here.

Licenses and fees, for services such as subscriptions to research materials over the

Internet, should be reported under 7530 Communications.

Items that contribute to a district’s capital assets must be coded as equipment items

in object code 9734 or 9735.

Object 6XXX (Not Used)

Object 7XXX Purchased Services

Object Title Code 7 is used to record expenditures for services and associated goods

from independent contractors or service providers that are rendered to the school

district under expressed or implied contracts, with the exception of specific

expenditures entered into for the expressed purposes classified as Object 8 Travel.

Independent contractors or service providers are not employees of the school district.

Payments to independent contractors or service providers may include labor together

with goods or materials and related charges furnished in the performance of such

labor.


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If such expenditures increase the value or life of an asset, they should be recorded in

Object 9 Capital Outlay.




“9” to segregate types of costs within a category. For example: Cleaning Services, code




Purchased Services are segregated into several category types: 73XX is for

professional and technical services; 74XX is for property services; 75XX is for other

services; 76XX is energy related costs; 78XX is related to debt services; and 79XX is

other items. Purchased services include, but are not limited to:

Object

Code Description

73XX Purchased Services – Professional and Technical

7310 Office and Administrative Services

7311 Election Fees

7320 Professional Educational Services

7321 Contracted Teachers

7322 Contracted Educational Staff Associates

7330 Employee Training and Development Services

7340 Other Professional Services

7341 Legal Services for District Support

7342 Audit Services

7343 Other Legal Services

7350 Technical Services

7351 Data Processing and Coding Services

7352 Other Technical Services

74XX Purchased Services – Property

7410 Utility Services (Water/Sewer)

7420 Cleaning Services (Garbage Service, Contracted Custodial, Snow

Removal)

743X Repairs and Maintenance Services

7431 Non-Technology-Related Repairs and Maintenance


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Object

Code Description

7432 Technology-Related Repairs and Maintenance

744X Rentals

7441 Rentals of Land and Buildings

7442 Rentals of Equipment and Vehicles

7443 Rentals of Computers and Related Equipment (Activities 32 and 72

only)

7450 Contractor Services (minor renovating, remodeling)

7490 Other Purchased Property Services

75XX Other Purchased Services

751X Student Transportation Services

7511 Student Transportation Purchased From Another School District or

ESD

7512 Student Transportation Purchased From an LEA or SEA Out-of-

State

7519 Student Transportation Services Purchased From Another Source

7520 Insurance Premiums (Property, Liability, Vehicle, etc.) (Not

Employee Benefits)

7530 Communications

7540 Advertising

7550 Printing and Binding

756X Tuition – (Students)

7565 Tuition Paid to Postsecondary Schools (Dual Credit)

7569 Tuition – Other

7570 Food Service Management (FSMC)

7580 Registration and Entrance Fees

759X Interagency Purchased Services

7591 Services Purchased From Another School District or ESD

7592 Services Purchased From Another LEA or SEA Out-of-State

762X Energy

7621 Natural Gas

7622 Electricity

7623 Bottled Gas

7624 Oil

7625 Coal

7629 Other Energy

78XX Debt Service and Fees


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Object

Code Description

7810 Dues and Fees

7820 Settlements and Judgments Against the School District

783X Debt-Related Expenditures and Expenses

7831 Redemption of Principal

7832 Interest on Long-Term Debt

7833 Bond Issuance and Other Debt-Related Costs

7835 Interest on Short-Term Debt

79XX Other Items

7950 Special Items

7960 Extraordinary Items

73XX – Purchased Services – Professional and Technical

Services that by their nature can be performed only by persons or firms with specialized

skills and knowledge. Although a product may or may not result from the transaction,

the primary reason for the purchase is the service provided. Included are the services of

architects, engineers, auditors, medical doctors, lawyers, consultants, teachers,

accountants, brokers, etc.

7310 – Office and Administrative Services

Services in support of the various policy-making and managerial activities of the

school district. Included are management consulting activities oriented to general

governance or business and financial management of the school district; school

management support activities; and election services and tax collecting services.

7311 – Election Fees

Services in support of School Board authorized elections.

7320 – Professional Educational Services

Services supporting the instructional program and its administration. Included are

curriculum improvement services, and contracted para educational services.


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7321 – Contracted Teachers

Contracted instructional services supporting the instructional program of the district

as defined under WAC 392-121-206 and in association with the use of S-275 duty

code 630.

7322 – Contracted Educational Staff Associates

Services supporting the instructional program of the district as defined under WAC

392-121-206 and in association with the use of S-275 duty code 640. This includes

counseling and guidance services, and library and media support services.

7330 – Employee Training and Development Services

Services supporting the professional and technical development of school district

personnel, including instructional, administrative, and service employees. Included

are course registration fees (that are not tuition reimbursement), charges from

external vendors to conduct training courses (at either school district facilities or off-

site), and other expenditures associated with training by third-party vendors. All

expenditures should be captured in this NCES Code regardless of the type or intent

of the training course or professional learning activity.

7340 – Other Professional Services

Professional services other than educational services that support the operation of

the school district. Included are medical doctors, lawyers, architects, auditors,

accountants, therapists, audiologists, dietitians, editors, negotiations specialists,

paying agents, system analysts, planners, brokers, etc. Bond issuance costs should be

coded in this NCES Code series.

7341 – Legal Services for District Support

Legal costs, associated with interpretation of laws and regulations, recorded in

Program 97, Activity 11, Board of Directors, but not specifically associated with the

Board of Directors.

7342 – Audit Services

Audit costs recorded in Program 97, Activity 11, Board of Directors, and not directly

charged to another program.


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7343 – Other Legal Services

All other legal costs supporting district services not related to the services incurred

under Object Code 7341. This could include, but is not limited to work performed by

personnel attorneys, construction attorneys, and contract write-up services.

7350 – Technical Services

Services to the school district that are not regarded as professional; but require basic

scientific knowledge, manual skills, or both. Included are purchasing and

warehousing services, graphic arts, etc.

7351 – Data Processing and Coding Services

Services to the school district including data entry, formatting, processing services,

and programming.

7352 – Other Technical Services

Services to the school district other than data processing and related services.

74XX – Purchased Services – Property

Services purchased to operate, repair, maintain, and rent property owned or used by the

school district. These services are performed by persons other than school district

employees. Although a product may or may not result from the transaction, the primary

reason for the purchase is the service provided.

7410 – Utility Services

Expenditures for utility services other than energy services supplied by public or

private organizations. Water and sewer services are included here.

Cleaning services are not include here, but are coded to 7420; Telephone and

internet services are not included here, but are coded to 7530. Energy services are

classified under the 762X object code series.


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7420 – Cleaning Services

Services purchased to clean buildings (apart from services provided by school district

employees), including, but not limited to, recycling, shredding, and garbage disposal

services; snow plowing, custodial services, laundry services, and lawn care services.

743X – Repairs and Maintenance Services

Expenditures for repairs and maintenance services not provided directly by school

district personnel. These include contracts and agreements covering the upkeep of

buildings and equipment.

7431 – Non-Technology-Related Repairs and Maintenance

Contracts and agreements covering the upkeep of buildings and non-technology

equipment. Costs for renovating and remodeling are not included here, but are

classified under NCES Code 7450.

7432 – Technology Related Repairs and Maintenance

Expenditures for repairs and maintenance services for technology equipment that

are not directly provided by school district personnel. This includes ongoing service

agreements for technology hardware (e.g., personal computers and servers).

744X – Rentals

Costs for renting or leasing land, buildings, equipment, and vehicles.

7441 – Rentals of Land and Buildings

Expenditures for leasing or renting land and buildings for both temporary and long-

range use by the school district.

7442 – Rentals of Equipment and Vehicles

Expenditures for leasing or renting equipment or vehicles for both temporary and

long-range use of the school district. This includes bus and other vehicle rental when

operated by a local school district and similar rental agreements. Include rental

vehicles for driver’s education programs here. This should be coded to the Program


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and Activity where the equipment or vehicle is used. This code excludes the costs

associated with the rental of computers or other technology-related equipment.

7443 – Rentals of Computers and Related Equipment

Expenditures for leasing or renting computers or related equipment for both

temporary and long-range use. This should be coded to the Program where the

equipment is being used. For use with Activity 32 and 72 only.

7450 – Contractor Services

Includes amounts paid to contractors for minor renovating and remodeling of

facilities. Expenditures related to contracts and agreements covering the upkeep of

buildings and non-technology equipment should be charged to 7431. Expenditures

related to new construction and major renovation should be charged to NCES Code

9720.

7490 – Other Purchased Property Services

Purchased property services which are not classified above; include moving costs

associated with classroom reassignments and redesigns. Communication services are

not included here but are included in NCES Code 7530.

75XX – Other Purchased Services

Amounts paid for services rendered by organizations or personnel not on the payroll of

the school district (separate from Professional and Technical Services or Property

Services). While a product may or may not result from the transaction, the primary

reason for the purchase is the service provided.

751X – Purchased Services – Student Transportation Services

Expenditures for transporting students to and from school and other activities.

Expenditures for the rental of buses, operated by personnel on the payroll of the school

district, are not recorded here but under object code 7442.


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7511 – Student Transportation Purchased From Another School District or ESD

Payments to the ESD or another school district for transporting students to and from

school and school-related events. Include expenditures related to Transportation

Cooperatives. To-and-From transportation is coded to Program 99. Non-To-and-

From transportation is coded to the Program utilizing the service. Expenditures for

the rental of buses, operated by personnel on the payroll of the school district, are

not recorded here but under object code 7442.

7512 – Student Transportation Purchased From an LEA or SEA Out-of-State

Payments to other LEA OR SEA outside the state for transporting students to and

from school and school-related events. To-and-From transportation is coded to

Program 99. Non-To-and-From transportation is coded to the Program utilizing the

service.

7519 – Student Transportation Services Purchased From Another Source

Payments to persons or agencies other than school districts for transporting children

to and from school and school-related events. Include payments for contracted

vendor services and reimbursements for student transportation on public carriers.

7520 – Insurance Premiums

Expenditures for all types of insurance coverage, including property, liability, fidelity,

and vehicle insurance. Employee insurance benefits are coded to the 42XX series.

7530 – Communications

Services provided by persons or businesses to assist in transmitting and receiving

messages or information. This category includes telephone and voice

communication services; data communication services to establish or maintain

computer-based communications, networking, and Internet services; video

communication services to establish or maintain one-way or two-way video

communications via satellite, cable, or other devices; postal communication services

to establish or maintain postage machine rentals, express delivery services, and

couriers. Include licenses and fees for services such as subscriptions to research

materials over the Internet. Expenditures for software, both 'downloaded' and 'off-

the-shelf,' should be coded to NCES Codes 5650 or 9735.


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7540 – Advertising

Expenditures for announcements in professional publications, newspapers, or

broadcasts over radio and television. These expenditures include advertising for such

purposes as personnel recruitment, legal ads, new and used equipment, and sale of

property. Costs for professional advertising or public relations services are not

recorded here but are charged to NCES Code 7340.

7550 – Printing and Binding

Expenditures for job printing and binding, usually according to specifications of the

school district. This includes designing and printing forms and posters as well as

printing and binding school district publications.

Preprinted standard forms are not charged here, but are recorded under 5610,

General Supplies.

The costs of binding and other repairs to school books are not charged here, but are

recorded under 5640, Books and Periodicals.

756X – Tuition

Contracted expenditures to reimburse other educational agencies for instructional

services to students of the paying school district.

7565 – Tuition Paid to Postsecondary Schools

Contracted expenditures to reimburse Postsecondary Schools for instructional

services to students of the paying school district. Included here are payments made

in association with dual credit programs such as Running Start.

7569 – Tuition – Other

Tuition paid to other governmental organizations as reimbursement for providing

specialized instructional services to resident students of the paying school district.

Examples may include services from out-of-state educational agencies and district

placement for special educational services.


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7570 – Food Service Management

Expenditures for the operation of a local food service facility by other than

employees of the school district. Included are contracted services, such as food

preparation, associated with the food service operation. Fixed fee contracts for food

service used by those districts who are paying an outside vendor a fixed fee for their

food service costs. Used only with Food Services, Program 98.

Direct expenditures by the school district for food, supplies, labor, and equipment

would be charged to the appropriate NCES Code.

7580 – Registration and Entrance Fees

This account is used to record expenditures for authorized registration and entrance

fees in accordance with the policies of the school district. Payments for event

registrations and entrance costs are charged here. Travel, meals, and lodging costs

should be charged to NCES Code 8580. Employee training courses or professional

learning activities should be charged to NCES Code 7330.

759X – Interagency Purchased Services

Any interdistrict payments other than tuition or transportation should be classified here.

This code identifies payments for services made between a school district and other

government entities. Examples of such services are data processing, media services,

nursing, and guidance.

7591 – Services Purchased From Another School District or ESD

Payments to ESDs or other school districts within the state for services other than

tuition or transportation. Examples of such services are data processing, purchasing,

nursing and guidance, assessment, and membership costs. Tuition must be reported

with NCES Code 7569. Transportation must be reported with NCES Code 7511.

7592 – Services Purchased From Another LEA or SEA Out-of-State

Payments to another LEA or SEA outside the state for services other than tuition or

transportation. Examples of such services are data processing, purchasing, nursing,

and guidance. Tuition must be reported with NCES Code 7569. Transportation must

be reported with NCES Code 7512.


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762X – Energy

Record expenditures for energy, including natural gas, electricity, bottled gas, oil, coal,

and for services received from public and private utility companies as described below.

Vehicle fuel is recorded as a supply cost under code 5626.

7621 – Natural Gas

Expenditures for gas utility services from a private or public utility company.

7622 – Electricity

Expenditures for electric utility services from private or public utility company.

7623 – Bottled Gas

Expenditures for bottled gas, such as propane gas received in tanks normally used

for heating. Propane fuel used as fuel for buses should be coded to 5626.

7624 – Oil

Expenditures for bulk oil normally used for heating.

7625 – Coal

Expenditures for coal normally used for heating.

7629 – Other Energy

Expenditures for energy that cannot be classified in one of the foregoing categories.

78XX – Debt Service and Fees

Amounts paid for goods and services not otherwise classified above.

7810 – Dues and Fees

Expenditures or assessments for membership in professional or other organizations,

as well as student fees (such as entry fees to contest). Tuition expenditures should be


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reported in NCES Codes 7565 or 7569. Expenditures associated with registration,

participation, or entrance to an event should be coded to NCES Code 7580. Fees for

professional services should be charged to the appropriate 73XX series code.

7820 – Settlements and Judgements Against the School District

Expenditures from current funds for all judgments (except as indicated below)

against the school district that are not covered by liability insurance, but are of a

type that might have been covered by insurance. Amounts paid as the result of

mediation or court decisions are recorded here. This would include student

transportation liability claims incurred and paid by the school district. Judgments

against the school district resulting from failure to pay bills or debt service are

recorded under the appropriate expenditure accounts as though the bills or debt

service had been paid when due. The proper coding for employee disputes usually is

dictated by the terms of the legal settlement (e.g., employee disputes, which award

compensation, should be coded to salary). Code 7820 is appropriate for

noncompensation post-employment settlements.

783X – Debt-Related Expenditures and Expenses

7831 – Redemption of Principal

Expenditures to retire bonds (including current and advance refundings) and long-

term loans, including lease-purchase arrangements. For use with Activity 84 only.

7832 – Interest on Long-Term Debt

Expenditures for interest on bonds and notes, including lease-purchase

arrangements. For use with Activity 83 only.

7833 – Bond Issuances and Other Debt-Related Costs

Expenses in connection with bond and other debt issuance costs, including lease-

purchase debt issuance costs. For use with Activity 85 only.

7835 – Interest on Short-Term Debt

Expenditures for interest on short-term debt or anticipation notes. For use with

Activity 83 only.


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79XX – Other Items

This series of codes is used to classify transactions which are unusual and infrequent.

Costs recorded here require accounting control and reporting by the school district.

7950 – Special Items

This code is used to classify special items in accordance with GASB Statement 34.

Included are transactions or events within the control of the school district

administration that are either unusual in nature or infrequent in occurrence. For

some districts, this may include termination benefits resulting from workforce

reductions; or costs in connection with an early retirement program offered to all

employees represented in one or more classes of employees. Special items may also

include events not within the control of the district.

In the governmental funds, these items should be separately captioned and

disclosed in the Notes to the Financial Statements.

7960 – Extraordinary Items

This code is used to classify items in accordance with APB Opinion No. 30 which are

transactions or events that are both unusual in nature and infrequent in occurrence.

For some districts, this may include significant costs related to a natural disaster

caused by fire, flood, tornado, hurricane, or hailstorm; or costs related to an

environmental disaster.



Object 8XXX Travel

Object Title Code 8 is used to record expenditures for authorized travel in accordance

with the policies of the school district. This travel may include contractual services for

transporting school district employees, students, employment candidates, and

representatives from place to place and the furnishing of accommodations incidental

to travel and other expenditures necessitated by travel. Do not include expenditures

for transporting students to and from school, instruction sites, or extracurricular

activities which are recorded in Program 99 or the ASB Fund.


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“9” to segregate types of costs within a category. For example: Employee Travel, code




Object

Code Description

8580 Travel, Meals, and Lodging

8580 – Travel, Meals, and Lodging

Expenditures for transportation, meals, lodging, and other expenses authorized in

accordance with the policies of the school district. This travel may include

contractual services for transporting school district employees, students,

employment candidates, and representatives from place to place and the

furnishing of accommodations incidental to travel and other expenditures

necessitated by travel. Payments for per diem in lieu of reimbursements for

subsistence are also charged here. Registration and entrance registration fees

should be coded to NCES Code 7580. Contractual services, providing student

transportation, should be charged to 7511, 7512, or 7519. Trip costs that utilize the

district’s bus fleet are charged out from Program 99 to the program utilizing the

service in the debit and credit transfer process.

Travel expenditures include the following:

Airplane, railroad, bus, and taxi

Automobile rental

Incidental expenditures, such as:

o Baggage transfer fees

o Garage

o Parking

o Storage

o Lodging and meal subsistence on an actual or per diem basis

o Mileage for use of personal automobile


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Object 9XXX Capital Outlay

Object Title Code 9 is used to record expenditures for capitalized equipment and

improvements to buildings and grounds infrastructure. While real property and

buildings are included in the list of NCES Object Codes described below, related

expenditures shall be included in the Capital Projects Fund according to RCW

28A.320.330 (2).

Equipment is defined as a nonexpendable, tangible item of personal property having a

useful life of more than one year and an acquisition cost which is the lesser of the

capitalization policy established by the school district or $5,000. Included are those

items composed of component items (individually not meeting the capitalization

amount, but in total meets the capitalization amount).

Improvements to buildings and grounds infrastructure are defined as those

expenditures that materially increase the value or useful life of the buildings or

grounds facility.

Capital outlay expenditures may include, but are not limited to, the following:

Air conditioner and other cooling equipment

Automobiles, trucks, tractors, vans, and other vehicles

Boilers, furnaces, and other heating equipment

Building and equipment major repairs and improvements

Communications equipment

Computers, printers, and other peripheral equipment

Furniture and fixtures

Instructional equipment

Lunchroom equipment

Office machines

Object

Code Description

97XX Property

9710 Land and Improvements

9720 Buildings

973X Equipment

9731 Machinery

9732 Vehicles

9733 Furniture and Fixtures


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Object

Code Description

9734 Technology-Related Hardware

9735 Technology Software

9739 Other Equipment

99XX Other Items

9950 Special Items

9960 Extraordinary Items

97XX – Property

RCW 28A.320.330 (2) states a capital projects fund (CPF) shall be established for major

capital purchases. In general, CPF money is used for the purposes described in RCW

28A.530.010, which includes, but is not limited to, land and buildings. Normally, NCES

Code 9710, Land, and 9720, Buildings, are related to purchases in the Capital Projects

Fund.

The NCES codes are not necessary in the CPF because related purchases are recorded by

Type Code. In the event a district wishes to utilize object codes in their CPF, the object

codes are described here.

Expenditures for acquiring capital assets, including land or existing buildings;

improvements of grounds; initial equipment; additional equipment; and replacement of

equipment. Items that do not contribute to a district’s capital assets, as evaluated by the

district’s capital assets policy, may be coded as supply items.

9710 – Land and Improvements

This expenditure code is used for the purchase of land and the original

improvements thereon. Purchases of air and mineral rights are included here. Also

included are special assessments against the school district for capital improvements,

such as streets, curbs, and drains.

9720 – Buildings

This expenditure code is used for the acquisition of existing buildings and

construction of buildings, major permanent structural alterations, renovations, fire

protection systems, and other service systems.


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Expenditures for installment or lease payments, except interest, that have a

terminal date and result in the acquisition of buildings should be assigned to

NCES Codes 7831 and 7832.

Expenditures contracted for minor alterations and renovations of buildings

should be recorded under NCES Code 7450.

Buildings built and alterations performed by the school district’s own staff are

charged to NCES Codes 21XX, 31XX, 42XX, 5610, and 9730, as appropriate.

Building rent is recorded in NCES Code 7441.

973X – Equipment

Expenditures for the initial and replacement items of equipment, such as machinery,

furniture, fixtures, and vehicles. Machinery, vehicles, furniture, and fixtures (including

teacher desks, chairs, and file cabinets), technology equipment, and other equipment

acquired for a particular program should be charged to the appropriate program code.

The district’s capital asset policy establishes criteria for when equipment must be

capitalized and included on the district’s property inventory records. Usually this

criterion requires equipment costing above a certain dollar amount to be capitalized.

Capitalized equipment must be coded with Object Code 9.

Machinery, vehicles, furniture, and fixtures, which do not meet the criteria for

capitalization, should be coded to NCES Code 5610, Supplies.

Technology-related equipment, which does not meet the criteria for

capitalization, should be coded to Object Code 5 in NCES Code 5650, Supplies–

Technology Related.

Districts may use these object codes in the CPF and TVF, but there are no

reporting requirements to do so.

9731 – Machinery

Expenditures for equipment usually composed of a complex combination of parts

(excluding vehicles). Examples are ovens, freezers, lathes, drill presses, printing

presses, microscopes, etc.

9732 – Vehicles

Expenditures for vehicles that are licensed and to be used to transport persons or

objects. Examples are automobiles, trucks, buses, station wagons, and vans.


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9733 – Furniture and Fixtures

Expenditures for equipment used for sitting; as a support for writing and work

activities; and, a storage space for material items.

9734 – Technology-Related Hardware

Expenditures for technology-related equipment and technology infrastructure. These

costs include those associated with the purchase of network equipment, servers, PCs,

printers, other peripherals, and devices. Technology-related hardware that meet the

standards for classification as a supply should be coded to Object Code 5, NCES

Code 5650, Supplies–Technology Related.

9735 – Technology Software

Expenditures for purchased software used for educational or administrative purposes

that exceed the capitalization threshold. Expenditures for software that meet the

standards for classification as a supply should be coded to NCES Code 5650,

Supplies–Technology Related.

9739 – Other Equipment

Expenditures for all other equipment not classified elsewhere in the 973X NCES Code

series.

99XX – Other Items

9950 – Special Items

This code is used to classify special items in accordance with GASB Statement 34.

Included are transactions or events within the control of the school district

administration that are either unusual in nature or infrequent in occurrence. For

some districts, this may include termination benefits resulting from workforce

reductions; or costs in connection with an early retirement program offered to all

employees represented in one or more classes of employees. Special items may also

include events not within the control of the district.




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9960 – Extraordinary Items

This code is used to classify items in accordance with APB Opinion No. 30 which are

transactions or events both unusual in nature and infrequent in occurrence. For

some districts, this may include significant costs related to a natural disaster caused

by fire, flood, tornado, hurricane, or hailstorm; or costs related to an environmental

disaster.



TRANSFER OBJECTS OF EXPENDITURE

The transfer objects of expenditure enable a district to transfer certain direct charges

to the program using the resources. The transfer objects of expenditure consist of

both credit objects of expenditure (Object 1) and debit objects of expenditure (Object

0).

The use of the credit objects of expenditure is limited to certain expenditure centers

that manufacture or produce a finished product or service. These manufacturing or

servicing expenditure centers are found only in the following three programs:

Program 97 Districtwide Support, Program 98 School Food Services, and Program 99

Pupil Transportation.

The finished product or service is in turn used or consumed by other programs. Debit

transfer objects of expenditure are used to charge these expenditures to the using

programs.

The total debit transfer objects of expenditure must always be in balance with total

credit transfer objects of expenditure and must be used exclusively to transfer

expenditures from the allowed expenditure centers. While total debit and credit

transfer objects must be equal, they do not need to be equal in any particular activity.

The debit transfers to a specific activity do not have to equal the credit transfers from

that same activity. The debit transfers typically should be to other activities in the

recipient program. The transfer objects of expenditure must not be used to correct

coding or other errors made on original entries.

Debit transfer objects of expenditure are permitted, unless specifically prohibited, in

all activities that have at least one of the Objects of Expenditure 5 through 9 open.


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This is because the purchased goods and services normally shown in these objects

potentially could have been obtained from the production centers in Programs 97, 98,

or 99.

Debit transfer objects of expenditure must not be used by districts to direct charge

vendor billings to recipient programs for products or services not produced by the

manufacturing or servicing expenditure centers of the school district. These must be

charged directly to the appropriate activity and object of expenditure in the recipient

program.

The use of credit transfer objects of expenditure is limited to transferring certain

expenditures from the following activities:

School Food Services Series—41 through 44

The credit transfer object of expenditure is used to transfer to the using program

expenditures for banquets, feeding of the elderly, and other feeding operations

not chargeable to Program 98 School Food Services. Expenditures for banquets,

feeding of the elderly, and other feeding programs provided by outside vendors,

and not by Program 98 resources or contractors, should be direct charged to the

recipient program.

Pupil Transportation Series—51 through 56


expenditures for field trips, rooter buses, and ski school transportation not

chargeable to Program 99 Pupil Transportation. Such expenditures are typically

charged to the using program on an hourly and mileage rate basis. Also included

are motor pool expenditures initially charged to these activities because of

common gasoline and maintenance facilities. Expenditures for field trips, rooter

buses, etc., provided by outside vendors and not by Program 99 resources or

contractors should be direct charged to the recipient program.

Activity 64 Maintenance


expenditures for maintenance not chargeable to Program 97 Districtwide Support.

Examples include the credit transfer object of expenditure used to transfer the

expenditures of building remodeling not chargeable to Program 97 for work


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performed by the school district’s own labor force to categorical programs that

allow such remodeling expenditures for reimbursement purposes.

Similarly, the credit transfer object of expenditure is used to transfer the

expenditures of furniture and equipment built or rebuilt by the school district’s

own labor force to the program using the furniture.

The following two activities use the “job order” approach for accumulating

production center expenditure data because they typically consist of separable,

discrete orders or jobs.

Activity 72 Information Systems

The expenditures for information systems may be charged to the using program

and activity by use of the credit transfer object of expenditure.

Activity 73 Printing

The expenditures for printing may be charged to the using program and activity by

use of the credit transfer object of expenditure. Since the printing activity is

producing a product to be used by various programs and activities, Activity 73

Printing should be considered conceptually to be costed in its entirety to the

programs and activities that use the printed material.

Activity 74 Warehousing and Distribution

The expenditures for warehousing and distribution may be charged to the using

program and activity by use of the credit transfer object of expenditure.

Activity 75 Motor Pool

The credit transfer object of expenditure will be used to transfer the expenditure of

operations of motor pool to the using program and activity. Since various

programs and activities use the motor pool, Activity 75 Motor Pool should be

considered conceptually to be costed in its entirety to the using programs and

activities. Such expenditures are typically charged out on an hourly and mileage

rate basis.


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Please note two separate activities are provided for making the credit transfer

object of expenditure. These two separate activities are Activity 49 Transfers and

Activity 59 Transfers. Also note that the definitions of Activity 49 and Activity 59

parallel each other.

In general, the use of the debit transfer object of expenditure is available in any

program-activity in which Objects of Expenditure 5 through 9 are open.

Through the use of the transfer objects of expenditure, school districts will be able

to record and report costs of programs both before and after transfers. This will

enable school districts to charge expenditure centers and at the same time

maintain budgetary control over these manufacturing and service-producing

expenditure centers. This full disclosure accounting will give visibility to the

transfers.

Illustrations of the use of debit-credit objects to transfer expenditures to other

programs or activities are as follows:

Illustration A: To transfer banquet expenditures related to a local community

organization to Program 89.

(Dr) Program 89, Activity 91, Object 0

(Cr) Program 98, Activity 49, Object 1

A banquet was held in the school for a local civic organization. Original charges

were incurred through Program 98 School Food Services and Activities Series

41 through 44. This entry transfers the charges to Program 89 Other

Community Services and Activity 91 Public Activities.

Indicates Debit Transfer 0

Activity 91 Public Activities 91

Program 89 Other Community Services 89

(Dr) 89 - 91 - 0

(Cr) 98 - 49 - 1

Program 98 School Food Services 98

Activity 49 Transfers 49

Indicates Credit Transfer 1


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Illustration B: To transfer pupil transportation expenditures to the local skill center.



School buses were used to transport pupils on a skill center project.

Original charges were incurred through Program 99 Pupil Transportation

and Activity Series 51 through 57. This entry transfers the charge to

Program 45 Skill Center Basic—State and Activity 27 Teaching.


Activity 27 Teaching 27

Program 45 Skill Center Basic—State 45

(Dr) 45 - 27 - 0

(Cr) 99 - 59 - 1

Program 99 Pupil Transportation 99



Illustration C: To transfer vehicle expenditures to Program 71.



The expenditures for operating traffic safety education vehicles were

originally charged to Program 97 Districtwide Support and Activity 75

Motor Pool. This entry transfers the charge to Program 71 Traffic Safety

and Activity 27 Teaching.



Program 71 Traffic Safety 71

(Dr) 71 - 27 - 0

(Cr) 97 - 75 - 1

Program 97 Districtwide Support 97

Activity 75 Motor Pool 75



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Illustration D: To transfer district printing expenditures to Program 21.



The expenditure for printing some instructional material for the special

education program was originally charged to Program 97 Districtwide

Support and Activity 73 Printing. This entry transfers the charge to

Program 21 Special Education, and Activity 27 Teaching.



Program 21 Special Education 21

(Dr) 21 - 27 - 0

(Cr) 97 - 73 - 1


Activity 73 Printing 73


Illustration E: To transfer furniture expenditures to the appropriate program.



The expenditure for fabricating furniture for a classroom was originally

charged to Program 97 Districtwide Support and Activity 64

Maintenance. This entry transfers the charge to Program 01 Basic

Education and Activity 27 Teaching.



Program 01 Basic Education 01

(Dr) 01 - 27 - 0

(Cr) 97 - 64 - 1


Activity 64 Maintenance 64



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Illustration F: To transfer pupil transportation expenditures to basic education.



School buses were used to transport pupils to an ecology exhibit and

lecture. Originally charged to Program 99 Pupil Transportation and

Activity Series 51 and 57, this entry transfers the charge to Program 01

Basic Education and Activity 27 Teaching.




(Dr) 01 - 27 - 0

(Cr) 99 - 59 - 1




Illustration G: To transfer remodeling expenditures to the disadvantaged program.



A building was partially remodeled by school district employees to

accommodate Title I classes. Original charges were incurred through

Program 97 Districtwide Support and Activity 64 Maintenance, and

Objects 3, 4, 5 (and possibly 7). This entry transfers the charges to the

end using Program 51 Disadvantaged—Federal and Activity 27 Teaching.


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Program 51 Disadvantaged 51

(Dr) 51 - 27 - 0

(Cr) 97 - 64 - 1


Activity 64 Maintenance 64


Illustration H: To transfer motor pool expenditures to the appropriate program.



Motor pool vehicle costs were initially charged to Program 99 Pupil

Transportation because of common gas and maintenance facilities.

Original charges were to Activity Series 51 through 59 (52 Operations

and 53 Maintenance). This entry transfers the charge to Program 97

Districtwide Support and Activity 75 Motor Pool.


Activity 75 Motor Pool 75


(Dr) 97 - 75 - 0

(Cr) 99 - 59 - 1





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Illustration I: To transfer expenditures for rooter buses to basic education.



School buses were used as rooter buses to transport pupils to a school

athletic meet. Original charges were to Program 99 Pupil Transportation

and Activity Series 51 through 57. This entry transfers the charges to

Program 01 Basic Education and Activity 28 Extracurricular.


Activity 28 Extracurricular 28


(Dr) 01 - 28 - 0

(Cr) 99 - 59 - 1




The School District Accounting Manual by Office of Superintendent of Public Instruction

is licensed under a Creative Commons Attribution 4.0 International License.

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